随着我国现在经济的高速发展,对公路的需求与日俱增。要实现在保证公路建设的质量前提条件下增加公路的数量,就必须通过实施工程的分包来避免企业的资源不足。只有做好工程分包中的账务结算,才能充分的体现企业的效率和发挥公路在经济建设中的作用。 With the rapid economic development in our country nowadays, the demand for highways is increasing day by day. To achieve the premise of ensuring the quality of highway construction to increase the number of highways, it is necessary to implement the project by subcontracting to avoid the enterprise’s lack of resources. Only by doing a good job in engineering subcontracting settlement of accounts, can we fully reflect the efficiency of enterprises and give full play to the highway in the economic construction.