随着市场经济深化改革的不断推进,市场竞争日趋白热化,责任会计作为一种先进有效的管理方式逐渐在各企业得到广泛应用。现代责任会计制度的推行,在强化会计监督、提高企业融资效率等方面发挥了巨大的作用。作为影响公路企业控制的最主要环节,路桥施工企业推行责任会计制度必然有其合理性。 With the deepening reform of the market economy and market competition, the responsibility accounting has gradually become widely used in various enterprises as an advanced and effective management method. The implementation of the modern responsibility accounting system has played a huge role in strengthening accounting supervision and raising the efficiency of corporate financing. As the most important part that affects the control of highway enterprises, the responsibility accounting system of road and bridge construction enterprises inevitably has its rationality.