本文通过现阶段执行的《公路养护会计制度》(以下简称《制度》)遇到的问题,分析完善与修改《制度》的必要性,提出了完善与修改《制度》的几点具体建议。 Based on the problems encountered in the “Highway Maintenance Accounting System” (hereinafter referred to as “the system”) implemented at this stage, this article analyzes the necessity of improving and revising the “system” and puts forward some concrete suggestions on how to perfect and amend the “system”.