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公路经营企业是深化公路投融资管理体制改革的产物;以路桥收费经营为主营业务的公路经营企业,具有明显的行业特点。随着路桥收费经营业务的快速发展,对有效规范公路经营企业的财务管理行为和会计核算行为提出了更为迫切的要求。相对于公路经营企业科学规范财务和会计核算行为的要求,现行财务会计制度具有明显的局限性;对此有必要进行财务管理和会计核算的制度创新研究,为塑造适应公路经营企业业务特点的新型财务管理和会计核算制度做出贡献。在此基础上,本文提出了公路经营企业财务管理和会计核算制度创新的基本思路。
Highway operators are the product of deepening the reform of the highway investment and financing management system. The highway operators that charge for the toll road and bridge operations have obvious industry characteristics. With the rapid development of road toll management business, more urgent requirements are put forward for effectively regulating the financial management behavior and accounting behavior of road operation enterprises. Compared with the requirements of scientific and standardized financial and accounting behavior of highway operators, the current financial and accounting system has obvious limitations. It is necessary to study the system innovation of financial management and accounting. In order to create a new type of business that adapts to the business characteristics of highway operators Financial management and accounting system to contribute. On this basis, this paper puts forward the basic ideas of financial management and innovation of accounting system of highway operators.