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近年来,我国基础设施越来越完善,高速公路的数量也在不断增加。为了能够让公路维持在一个正常工作的状态,必须要对它进行合理的养护,延长它们的使用时间。无论是从经济角度还是从环境角度来看,养护工作的展开对高速公路的运营来说都是十分具有意义的。在高速公路的会计核算中,养护成本成为其中的一个主要内容。本文主要阐述了当前公路在养护成本管理与核算方面出现的问题以及相应的解决措施。
In recent years, China’s infrastructure has been more and more perfect, and the number of expressways is also constantly increasing. In order to be able to maintain the highway in a normal working condition, it must be properly maintained and its use time extended. Both from an economic point of view and from an environmental point of view, maintenance work is very meaningful for the operation of the highway. In the highway accounting, maintenance costs become one of the main content. This article mainly expounds the problems that the current highway has in the maintenance cost management and accounting and the corresponding solutions.