摘要
以高速公路资产为研究对象，以价值管理为研究主体，采用平衡计分卡（BSC）这一绩效衡量工具，从财务维度、顾客维度、内部业务流程维度以及学习与成长维度四个方面进行分析，采取问卷调查法，对各维度指标分别设计五个备选选项，用以考量各指标的重要程度，通过对回收有效问卷进行因子、相关及回归等综合性分析，构建出高速公路资产价值管理指标体系的筛选模型，形成高速公路资产价值管理的指标体系，并进一步对指标体系的可靠性进行分析。研究结果表明：经济增加值、高速公路新增趋势交通量、高速公路涉案事故结案率、高速公路维护保养到位率、高速公路收费自动化程度、员工劳动生产率以及员工培训时间共同构成了高速公路资产价值增值的指标体系，通过指标体系的价值增长因果关系可促进高速公路资产的增值。该指标体系的成功构建和运作，同时证实了平衡计分卡在高速公路资产管理领域具有可行性和可操作性。
Taking the highway assets as research object nancial dimension, customer dimensions, internal business lyzed by the Balanced Scorecard （BSC） of the performance and the value management as research subject, the fi- processes and learning and growth dimension are ana- measurement tools, the five alternative choices are de- signed for each index of dimension by questionnaires to consider and measture the importance of each index , and the screening model of highway assets management index system is established to form the index system of highway asset management based on comprehensive analysis in the valid questionnaires by factor, correlation and regression, and finally the reliability of the index system is further discussed . The results show that it is the economic value added , new trends in highway traffic , highway accidents claim settlement rate , highway maintenance in place rate, the degree of automatic fare collection, employee productivity and employee training time that all together con- stitute the index system of highway assets increment value , which could promote the growth of highway assets by causality index system, and the successful construction and operation of the index system also confirm the BSC has feasibility and operability in the field of highway asset management.
出处
《陕西交通职业技术学院学报》
2014年第2期27-33,43,共8页
Journal of Shaanxi College of Communication Technology
基金
陕西省交通运输厅科技项目（编号：10-08R）
