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公路养护资金是国家财政资金的重要组成部分,公路养护事业也应该作为党的群众性路线实践活动的一个重要内容,作为核算公路养护资金的《公路养护会计制度》是1987年发布的,属于当时行政事业会计制度中的一个分支。随着公路养护资金管理体制的不断变化,会计环境发生了巨大的变化,原有会计制度局限性日益突出,本文重点分析了会计制度改进的必要性,并阐述了具体的改进措施。
The highway maintenance fund is an important part of the national financial fund. The road maintenance enterprise should also serve as an important part of the party’s mass line practice. As the “highway maintenance accounting system” for accounting for the highway maintenance fund, it was promulgated in 1987 and belongs to the then A branch of administrative accounting system. With the continuous change of the management system of highway maintenance funds, the accounting environment has undergone tremendous changes, and the limitations of the original accounting system have become increasingly prominent. This paper analyzes the necessity of improving the accounting system and elaborates the specific measures for improvement.