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公路建设单位在日常财务处理中,应考虑工程管理的特点,建立适应管理需要的会计核算,以充分地发挥财务的监督管理职能。公路建设中概预算执行、合同和资产管理尤为重要,会计核算在科目设置时应与概预算指标相结合,以及时反映概预算执行情况,合同台帐管理与财务帐套对接,对固定资产细化台帐管理,并对核算从管理角度进行规划,丰富报表内容,以更好地提供管理信息资料。
In daily financial transactions, highway construction units should consider the characteristics of project management and set up accounting to meet the needs of management so as to give full play to their financial supervision and management functions. The budget implementation, contract and asset management are particularly important in highway construction. Accounting should be combined with the budget estimate in the setting of subjects to reflect the budget execution in a timely manner. The contractual ledger management and the financial statement set docking, the fixed asset thinning The accounting management, and accounting from the management point of view to plan, enrich the content of the report, in order to better provide management information.