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公路养护会计具有预算会计和公路基本建设会计的特点。为了更好地管好用好养路资金,提高养路资金的使用效益,降低公路养护、建设成本,客观上要求对公路养护单位实行企业化管理,实行多种形式的承包经营责任制。目前,湖北省公路管理部门对所属公路养护单位养路费支出实行“投资包
Highway maintenance accounting with budget accounting and highway infrastructure accounting characteristics. In order to better manage and make good use of road maintenance funds, improve the utilization efficiency of road maintenance funds and reduce the cost of road maintenance and construction, objectively call for the implementation of enterprise management on road maintenance units and implement various forms of responsibility system of contract management. At present, the highway management department of Hubei Province, the maintenance of road maintenance unit owned by the implementation of "investment package