公路通行费收入的灰色关联分析

Gray Connection Analysis of the Highway Toll Charges Income

高速公路股份有限公司的流动资产结构变化与通行费收入的增减是具有关联性的,正确分析其对通行费收入的变动敏感程度,对制定高速公路股份有限公司财务策略具有重要影响。运用灰色理论,以华北高速公路股份有限公司(2001-2005年)数据为例,研究了高速公路股份有限公司的流动资产中主要项目与通行费收入的关联程度;并以此为基础,提出了制定高速公路股份有限公司流动资产财务管理的对策建议。

Fluctuation of toll charges income is related to variety of current assets construction of the superhighway incorporated company, which has important influence to the establishment superhighway incorporated company finance strategy. By employing Gray theories in the case study of North China Superhighway Incorporated Company（2001 -2005 ）, the connection degree of the key items in superhighway incorporated company and the toll charges-income is studied. On this foundation,countermeasures and suggestions are put forward on superhighway incorporated company current assets finance management.