国家燃油税费改革制度实施已两年多了,在这期间,各地对公路交通部门的会计核算有的进行了规范有的没有规范,仍属于“在探索中前进”的会计核算模式,本文对新的财政预算体制下有关专项支出中公路交通部门的会计核算现状及其存在的问题进行了一定探讨,提出了对策及建议,仅供大家参考。 The implementation of the national fuel tax reform system has been implemented for more than two years. During this period, some local governments did not regulate the accounting of the highway traffic department, nor did they still fall into the accounting mode of “going forward in exploration” This paper discusses the current situation and existing problems of the highway traffic department’s accounting in the special budget under the new fiscal budget system and puts forward countermeasures and suggestions for your reference.