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2012年底,广东省对政府还贷高速公路进行了管理体制改革。本文对新管理体制下广东省政府还贷高速公路财务管理和会计核算进行了全面系统研究,概括总结了当前财务管理与会计核算的现状和特点,深入剖析了新形势下广东省政府还贷高速公路财务管理与会计核算面临的新困难、新挑战,并结合当前实际提出了合理、可行、针对性强的改进建议,以期为我国政策制定机构提供有益的决策参考。
By the end of 2012, Guangdong Province carried out management system reform on the government-repaying expressway. This paper systematically studies the financial management and accounting of Guangdong Expressway repaying expressway under the new management system, summarizes the current situation and characteristics of financial management and accounting, and analyzes in depth the loan repayments of Guangdong Provincial Government under the new situation Highway financial management and accounting problems facing the new difficulties and new challenges, combined with the actual situation put forward reasonable, feasible and targeted improvement suggestions, in order to provide a useful decision-making reference for China’s policy makers.