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本文是笔者在公路部门财务管理实际工作中遇到的问题及处理这些问题的方式方法、开展工作程序等工作实践的理论总结。文章通过对公路部门财务管理存在的历史遗留问题的前因后果分析,论述这些问题产生的根源,揭示公路部门管理的弱点和不足,提出处理历史遗留问题的对策和措施,以及历史遗留问题造成损失的确认和处理办法。创造性地提出科学果断处置这些历史遗留问题的论断和措施,具有较好理论水准和实用参考价值。
This article is a summary of the author’s problems encountered in the practical work of the financial management of the highway department and ways and means to deal with these issues, and to carry out work procedures and other work practices. By analyzing the antecedents and consequences of the historical problems existing in the financial management of highway departments, this paper discusses the causes of these problems, reveals the weaknesses and shortcomings of the management of the highway departments, puts forward the countermeasures and measures to deal with the problems left over from history, and confirms the losses caused by the problems left over from history. And approach. Creatively puts forward the scientific and decisive treatment of these historical problems and conclusions of the measures and has a good theoretical level and practical reference value.