高速公路服务区资产管理是高速公路事业单位财务管理的主要内容。多年来,由于高速公路管理体制以及派生的资产管理体制存在重行政管理轻价值管理,重实物管理轻资本管理的现象,导致高速公路服务区资产管理存在着“事企不分”的弊端。本文依据对国家最新国有资产管理政策的解读,提出了将高速公路服务区资产作为经营性资产管理,引入市场化经营机制,并最终构建一个以“管资本”为导向的高速公路服务区资产管理模式。 Asset management of expressway service area is the main content of financial management in expressway public institution. Over the years, due to the existence of expressway management system and derived asset management system, the management of light value of heavy administration and heavy management of light capital led to the drawbacks of assets management in freeway service area . Based on the interpretation of the state-owned state-owned assets management policy, this paper puts forward that using the assets of freeway service area as the management of operational assets, introducing the market-oriented management mechanism and finally constructing an expressway service area oriented by “managing capital” Asset management model.