随着国民经济的发展,公路养护里程越来越多,公路养护费用支出也相应增加,目前,由于公路养护单位(即公路管理段)采用的是一级会计核算,各工区一直沿袭报帐制度,定期向段报帐,使段对一些公路养护费用支出难以控制,养护成本费用超支严重。为了探索一条控制成本的有效途径,笔者认为 With the development of the national economy, highway maintenance mileage more and more, the highway maintenance costs also increased accordingly. At present, as the highway maintenance unit (that is, the highway management section) uses a first-class accounting, the work area has been followed the reporting system , Regularly reported to the segment, so that some of the cost of road maintenance difficult to control the cost of maintenance costs over expenditure serious. In order to explore an effective way to control costs, I think