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公路养护单位在开展会计工作达标升级考核时,如何根据自身的行业特点,制定出一套切实可行的经济效益考核指标,是目前尚未解决的一个问题。我们和宜昌地区财政局会计事务管理所一起,在秭归、五峰、枝江等县公路段会计工作达标升级考核过程中,对此进行了反复研究。现将我们的意见提出来,供有关部门参考。一、养护工程费占养路费总支出的比例国家计委、经委、交通部、财政部(87)交公路字64号文规定:养路费“用于养护工程方面的费用比例,每年不低于养路费总支出的80％”。达到这一规定比例,在80％以上(含80％)的,得标准分5分,未达到规定比例的不得分。计算式如下:
At the time when a highway maintenance unit carries out an escalation assessment on the standardization of accounting work, it is an unsolved problem that how to formulate a set of practical indexes for evaluating economic benefits according to the characteristics of its own industries. We and Yichang District Bureau of Finance Office of Accounting Services together, in Zigui, Wufeng, Zhijiang County highway accounting standards to upgrade the assessment process, which conducted a study. Now we put forward the views for the relevant departments for reference. I. Maintenance Proportion of Maintenance Expenses in Total Expenses of Maintenance Roads State Development Planning Commission, Economic Commission, Ministry of Communications, Ministry of Finance (87) Hand over Highway No. 64 Document: Maintenance Fee “The proportion of expenses for maintenance projects shall not be lower than 80% of total road maintenance expenses. ” To achieve this ratio, in more than 80% (including 80%), the standard is divided into 5 points, did not meet the required ratio of non-score. The formula is as follows: