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为适应成品油价格和税费改革要求,体现公路行业财务管理和会计核算特点,更好的执行国家新的事业单位会计制度,我省出台了《陕西省公路养护事业单位财务管理办法(试行)》和《陕西省公路养护事业单位会计核算办法(试行)》。由于公路养护事业单位养护管理业务的多样性,为更好的适应事业单位改革及公路养护管理体制改革,笔者对业务处理中存在的问题进行了思考,并提出初步建议供大家探讨。
In order to meet the reform requirements of refined oil prices and taxes and fees, embody the characteristics of financial management and accounting in the highway industry, and better implement the new accounting system for public institutions in China, the province promulgated the Measures for the Financial Management of Highway Maintenance Units in Shaanxi Province (for Trial Implementation) “And” Shaanxi Provincial Highway Maintenance Accounting Unit Accounting (Trial). " Due to the diversity of maintenance and management business of highway maintenance institutions, in order to better adapt to the reform of public institutions and the reform of highway maintenance and management system, the author considered the problems existing in business operations and put forward some preliminary suggestions for discussion.