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财政部、交通部1998年6月10日以财会字[1998]19号文发布了《公路经营企业会计制度》,而根据此制度制定《公路经营企业会计核算办法》是深化公路投融资管理体制改革、有效规范公路经营企业会计行为的需要《,公路经营企业会计核算办法(草案)》的出台,标志着在深化公路经营企业财务会计制度改革方面迈出了可喜的一步,本文提出了在《公路经营企业会计核算办法》中,应当客观反映公路经营企业财务管理与会计核算所涉及的几点特殊要求及其有关建议。
The Ministry of Finance and the Ministry of Communications issued the Accounting System for Highway Operation Enterprises on the basis of Cai Kui Zi [1998] No. 19 on June 10, 1998, and formulated the Accounting Methods for Highway Business Enterprises according to this system to deepen the management system of highway investment and financing Reform, and effectively regulate the accounting needs of highway operators “, the promulgation of the Accounting Methods for Highway Operators (Draft) marks a gratifying step in deepening the reform of the financial and accounting system of highway operators, Highway management accounting methods ”should be an objective reflection of the highway management company financial management and accounting related to several special requirements and related recommendations.