随着我国经济的不断发展,我国的交通设备也在不断改进,高速公路是我国主要的交通设施之一,高速公路的自身发展直接关系着我国的经济发展状况。在新的市场经济下,我国的高速公路建设规模逐渐变大,从投资到回报之间的时间太长,我们应该科学管理投资成本,合理完善会计核算制度,从而进一步推动我国高速公路的长远发展。 With the continuous development of economy in our country, the transportation equipment in our country is also being improved continuously. The expressway is one of the major transport facilities in our country. The development of the expressway itself has a direct bearing on the economic development of our country. Under the new market economy, the scale of expressway construction in our country gradually becomes larger and the time from investment to return is too long. We should scientifically manage the investment cost and improve the accounting system reasonably so as to further promote the long-term development of our country’s expressway .