基层公路管理部门内部会计控制研究

• 作 者: 苏婷
• 机 构: 鄄城县公路管理局,
• 出 处: 财经界(学术版)
• 发表日期: 2015年09期
• 关键词: 公路部门 内部会计控制 改善对策

伴随着市场经济的发展,我国公路的养路费用也在不断的改革,这样就导致了我国公路部门的经济活动出现了多种新的形式,这样就可以确保了公路部门的财产安全,促进我国公路顺利的发展,这样就必须要建立其一套适合我国公路管理部门的会计体系,但就目前发展来看,我国公路管理部门的会计控制体系还存在着一定的问题。因而本文主要就是针对基层公路管理部门内部会计控制进行讨论分析的。

With the development of market economy, the cost of road maintenance in our country is also constantly changing, which leads to the emergence of many new forms of economic activities in the highway sector in our country. In this way, we can ensure the property safety of highway departments and promote the development of our country’s roads Therefore, it is necessary to establish a set of accounting system that suits our country’s highway administration department. However, judging from the current development, there are still some problems in the accounting control system of the highway administration department in our country. Therefore, this article is mainly for the grass-roots road management department internal accounting control discussed and analyzed.