公路是现代经济社会发展的重要基础设施,是我国四大交通运输方式之首,是市场机制作用于人类经济行为的首要物质前提,是实现社会经济快速发展和进步的主要载体,公路事业单位的财务管理在很大程度上具有了公共财务管理的职能。在资金在运动过程中,经常会发生无序、低效的现象,监督机制的弱化,因此,规范和优化公路事业单位的财务管理的势在必行。 Highway is an important infrastructure for modern economic and social development. It is the first of the four major transport modes in our country. It is the primary material premise for the market mechanism to act on human economic activities. It is the main carrier for rapid social and economic development and progress. To a large extent, financial management has the function of public financial management. During the movement of funds, disorder and inefficiency often occur, and supervision mechanism is weakened. Therefore, it is imperative to regulate and optimize the financial management of highway institutions.