公路养护会计制度主要是根据我国公路养护行业的实际情况而制定的,它必须和我国社会主义市场经济发展相适应,能够紧跟市场经济的发展步伐。公路养护会计制度的改革与发展应当从我国社会经济实际出发,在积极吸取和借鉴国外先进思想和制度体系的前提下,对我国目前的公路养护会计制度中的一些问题做出详细分析,从而将其在市场经济中的作用充分发挥出来。 The system of highway maintenance accounting is mainly based on the actual situation of the road maintenance industry in our country. It must be compatible with the development of the socialist market economy in our country and closely follow the development of the market economy. The reform and development of the road maintenance accounting system should proceed from the actual social and economic conditions in our country and make a detailed analysis of some problems in the current system of highway maintenance accounting in the premise of actively drawing on and borrowing advanced foreign ideas and system, Its role in the market economy give full play.