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新世纪以来,我国高速公路建设飞速发展,随着建设步伐的加快取得了一定的成绩,但是建设资产的逐渐扩大也加大了该行业对融资金额的需求,由于政府投资高速公路的资金压力较大,目前政府已广泛采用BOT融资方式(2010年湖南省在建的41个高速公路项目中,BOT(基础设施特许权)项目占了一半以上,达23个)。在BOT投资建设项目的投资管理中,投资企业在投资建设项目工可阶段、初步设计、和投资项目的竣工决算阶段,不仅要关注安装工程投资、设备工具、器具投资、工程建设其他费用、建设项目前期费用等工程直接投资成本效益,同时更不能忽视投资项目的财务管理、资金管理等外延效益。下面对高速公路BOT投资项目建设过程的财务管理、资金管理等做一些探讨。
Since the new century, the rapid development of expressway construction in our country has made some achievements as the pace of construction has been accelerated. However, the gradual expansion of construction assets has also increased the demand for the financing amount in the industry. As the financial pressure on government-invested expressways is greater At present, the government has widely adopted the BOT financing method (BOT (infrastructure concession) accounts for more than half of the 41 expressway projects under construction in Hunan Province in 2010, reaching 23). In investment management of BOT investment and construction projects, investment enterprises should not only pay attention to the investment in installation works, equipment and tools, investment in equipment, other expenses for construction and construction, but also for construction stage, preliminary design and final accounts of investment projects. Project costs and other direct investment project cost-effectiveness, but also can not ignore the investment project of financial management, capital management and other external benefits. The following highway BOT investment project construction process of financial management, financial management, to do some discussion.