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公路是国家的交通基础设施,是一项数额巨大的国有资产。在计划经济的体制下,只有统计核算,没有价值核算,造成了家底不清、效率低下、流失严重。在社会主义市场经济的今天,作者认为公路资产应该突破历史的禁锢,既要有统计核算,又应着重研究价值核算与价值管理,才能适应市场经济的客观要求,才有利于各级交通主管部门和公路管理企、事业单位摸清家底,强化管理,提高效益,防止国有资产的流失,为公路事业的快速发展“筹好资,理好财,当好家”。
The road is the country’s transportation infrastructure, a huge state-owned asset. Under the system of a planned economy, only statistical accounting and no value accounting have resulted in unclear household interests, inefficiency and serious loss. In today’s socialist market economy, the author believes that highway assets should break through the historical imprisonment, not only with statistical accounting, but also focus on value accounting and value management in order to adapt to the objective requirements of a market economy, is conducive to all levels of traffic authorities And highway management enterprises and institutions to find out the truth, strengthen management, improve efficiency and prevent the loss of state-owned assets, and raise funds for the rapid development of highway projects.