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在我国公路交通大发展30年后,相应的我国公路养护会计也获得了很大的进步。从建国初期沿用解放前的《统一公路会计制度》到颁发的《行政单位预算会计制度》到新的更科学的《公路养护会计制度》的颁布,我国的公路养护会计制度逐步走向规范化和正常化。同时,我们可以看到,经历公路养护会计改革发展史的方面,在改革开放新的形势下,我国的公路养护会计改革也势在必行,尤其是在制度和管理体制改革方面面临着许多需要研究讨论的重要问题。
After 30 years of great development of highway traffic in our country, the corresponding accounting of highway maintenance in our country has also made great progress. From the time of the founding of People’s Republic of China to the pre-liberation “Unified Highway Accounting System” to the promulgation of the “Administrative Budget System” to the new and more scientific “Highway Maintenance Accounting System”, our country’s highway maintenance accounting system has been gradually standardized and normalized . At the same time, we can see that in the history of the highway maintenance accounting reform, under the new situation of reform and opening up, the reform of our country’s highway maintenance accounting is also imperative. In particular, there are many needs in the reform of the system and management system Study and discuss important issues.