论文部分内容阅读
考虑到目前不少公路经营企业开始进行多元化投资和经营,企业的业务除了路桥收费之外,还有其他的主营业务。如果专业核算办法的制定围绕公路经营企业全部业务进行,必然使得制定的办法面面俱到,从而失去专业核算办法所强调的行业特殊性。如果只针对路桥收费业务进行规范,不仅可以让公路经营企业有规范可循,而且可以让从事路桥收费业务的其他行业的企业有章可循。
Considering that at present many road operators start to diversify their investments and operations, and their businesses include other main businesses in addition to road and bridge charges. If the formulation of the professional accounting method is carried out around the entire business of the highway operation enterprise, it will inevitably make the formulation of the method exhaustive, thus losing the specialty of the industry emphasized by the professional accounting method. If only for the road and bridge toll business to regulate, not only can make the road operators have a standard to follow, but also allow businesses engaged in road and bridge charge business in other industries have rules and regulations.