论文部分内容阅读
我省公路养护单位先后推行了公路养护经济承包责任制,而对小修保养费用的核算,却仍然采用报帐制(报销日期每月两次或三次,各道班将费用按项目汇总后按期到段部报帐)。这种办法,既加大了公路段财务部门的工作量,又难以对费用进行有效控制。为了保证承包制的顺利进行,切实加强小修养护费用的核算和管理,必须改进公路小修保养费用的核算方法,以调动道班工人当家理财的积极性,以下是我个人的几点看法:
Highway maintenance units in our province have successively implemented the contract responsibility system of highway maintenance economy while accounting for the maintenance costs of minor repairs still use the reporting system (the reimbursement date is twice or three times per month. Department reimbursement). This approach not only increases the workload of the financial department of the highway section but also makes it difficult to effectively control the expenses. In order to ensure the smooth progress of the contract system and earnestly strengthen the accounting and management of minor maintenance costs, we must improve the methods of accounting for minor maintenance costs in order to arouse the enthusiasm of the workers on duty. This is my personal opinion: