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随着经济的快速发展,我国的公路建设作为一项基础性工程,也得到前所未有的发展。但是公路施工的财务管理和成本核算工作一直是制约公路企业发展的最重要因素,因此有必要对公路施工企业财务管理的现状和对策进行研究,从而有效控制施工成本,使养路的资金不断降低,进而不断提高公路工程的经济效益。本文主要从财务管理和成本核算的相关概述、公路施工企业财务管理和成本核算的现状分析和加强公路施财务管理和成本核算的对策这三个方面做了具体的阐述。
With the rapid economic development, the road construction in our country has also enjoyed unprecedented development as a fundamental project. However, the financial management and cost accounting of highway construction has always been the most important factor restricting the development of highway enterprises. Therefore, it is necessary to study the status quo and countermeasures of highway construction enterprises’ financial management so as to effectively control the construction cost, And then continue to improve the economic benefits of highway engineering. This article mainly elaborates the related summary of financial management and cost accounting, the status quo analysis of financial management and cost accounting of highway construction enterprises and the countermeasures of strengthening financial management and cost accounting of highway.