随着我国公路收费业务的快速发展,原有的《公路经营企业会计制度》已不能满足实务工作的需要,为了有效规范公路经营业务的会计核算,本文针对公路经营业务所具有的经营期限有限制、经营资产存在特殊性、现金管理是资产管理的重点等特点,认为其会计核算应作如下完善:1、增设“周转材料”科目。由于公路经营企业是集经营与建设为一身的企业,在建设过程及经营时期的日常维护、保养工作中,必然会使用到一 With the rapid development of highway toll business in China, the original “highway business accounting system” can no longer meet the needs of practical work. In order to effectively regulate the accounting of highway business, this article for the highway business has a limited operating period , There are particularities in operating assets, and cash management is the key point of asset management. Therefore, it is believed that its accounting should be improved as follows: 1. Additional “working capital materials” should be added. As the highway management company is set to operate and build a business, in the construction process and business day-to-day maintenance, maintenance work, will inevitably use a