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随着现代社会经济的发展,会计核算和财务管理成为企业最大效益的关键因素,虽然事业单位与企业在会计对象上有所不同,但会计核算的一般方法相同。因此,在会计核算和财务管理的探究中可以借鉴企业财务管理中的先进方法和有用的经验,促进事业单位的会计核算和财务管理得到改善。本文主要内容是国家依法投资建立的公路收费业务的会计核算和财务管理的方法探究。本文从实际出发,总结和分析了收费站的会计核算和财务管理,以及它们之间的区别和联系,并提出一些加强会计核算和财务管理的有效措施。
With the development of modern society and economy, accounting and financial management have become the key factors for the maximum benefit of enterprises. Although public institutions and enterprises are different in accounting objects, the general methods of accounting are the same. Therefore, in the study of accounting and financial management, we can draw on the advanced methods and useful experiences of enterprise financial management to promote the improvement of accounting and financial management in public institutions. The main content of this article is the method of accounting and financial management of highway toll business established by the state according to law. Based on the actual conditions, this paper summarizes and analyzes the accounting and financial management of toll stations and their differences and connections, and puts forward some effective measures to strengthen accounting and financial management.