我国经济不断发展,基础交通设施不断完善。在新的社会经济形势下,我国高速公路作为重要的基础交通设施,其建设和发展工作是我国经济实现长效发展的重要前提。高速公路工程其建设投资规模较大,整体回报周期较长,合理地开展会计核算与成本管理工作,是促进我国高速公路健康、持续发展的关键。 With the continuous development of economy in our country, basic transportation facilities have been continuously improved. Under the new social and economic situation, the expressway in our country is an important basic transportation infrastructure. Its construction and development are the important prerequisites for our country’s economy to achieve long-term development. The large-scale investment in expressway construction and the long overall return period, as well as sound accounting and cost management, are the keys to promoting the healthy and sustainable development of China’s expressway.