高速公路大修工程是指高速公路及其附属设施已达到其服务周期,必须进行应急性、预防性、周期性的综合修理使其全面恢复原设计状态的作业。大修工程属于局部改良更新,具有支出大、周期长的特征,采取不同的会计处理(资本化或费用化)对企业财务状况和现金流将产生重大影响。本文拟就此作粗浅的探讨。 Highway overhaul project refers to the highway and its ancillary facilities have reached its service life, must be emergency, preventive, periodic comprehensive repair to fully restore the original design of the state operations. The overhaul project belongs to the partial improvement and update, which has the characteristics of large expenditure and long cycle. Different accounting treatments (capitalization or expense) will have a significant impact on the financial status and cash flow of the enterprise. This article is intended to be shallow discussion.