论文部分内容阅读
自 1 995年以来 ,国家相继颁发了《国有建设单位会计制度》 (含“补充规定”)、《基本建设财务管理若干规定》和《高速公路公司财务管理办法》、《公路经营企业会计制度》 ,在很大程度上规范了基本建设 (包括公路建设 )和公路公司的财务管理和会计核算。同时 ,《交通财会》、《交通研究》、《中国公路》等刊物也围绕公路如何作为资产管理和核算、建设资金的筹措和投资回收等问题进行研究。在这些研究成果的基础上 ,笔者就管理与核算中出现的问题谈谈自己的看法。
Since 1995, the state has successively issued the Accounting System for State-Owned Construction Units (including Supplementary Provisions), Several Provisions on the Financial Management of Capital Construction and Measures for the Financial Management of Expressway Companies, the Accounting System for Highway Business Enterprises , To a large extent regulated the financial management and accounting of capital construction (including highway construction) and highway companies. At the same time, publications such as Traffic Accounting, Transportation Research and China Highway also focus on how highways can be used as assets management and accounting, financing of construction funds and investment recovery. On the basis of these research results, I talk about my views on the problems in management and accounting.