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近年来我国农村公路建设得到了飞跃的发展,但是农村公路覆盖面广,规模大,包括县道、乡道和村道,占到了全部公路通车总里程的四分之三以上,可以说是我国公共基础设施建设的主要内容。作为一项投资大、资金来源多、涉及面广和建设期长的系统工程,会计核算就成为农村公路建设项目管理的重要环节。如何处理好农村公路基建中会计核算的相关问题是本文讨论的重点。
In recent years, the rural road construction in our country has made leaps and bounds. However, rural roads cover a wide range and are large in scale, including county roads, township roads and village roads, accounting for more than three quarters of the total mileage of all roads open to traffic. The main content of infrastructure construction. As a systematic project with large investment, many sources of funds, extensive coverage and long construction period, accounting has become an important link in the management of rural highway construction projects. How to deal with the rural road infrastructure accounting related issues is the focus of this article.