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随着我国市场经济的不断发展,我国公路行业正在不断壮大,公路养护事业单位也在不断发展,其现行的会计核算制度越来越跟不上公路养护事业单位的会计核算要求,不仅给单位内的会计核算工作带来许多不便,也使得当前公路养护单位所统计的会计信息无法准确真实的反映单位内的资金收支的实际情况。因此,本文从公路养护事业单位会计核算的现状着手分析其会计核算过程中存在的问题,并结合实际情况对如何完善公路养护单位内的会计核算制度提出建议,以期改善养护单位会计核算现状,进而达到提高公路养护事业单位的财务管理水平。
With the continuous development of market economy in our country, the highway industry in our country is continuously expanding. The highway maintenance institutions are also developing constantly. The current accounting system can not keep up with the accounting requirements of highway maintenance institutions, Of the accounting work to bring a lot of inconvenience, but also makes the current statistics of the highway maintenance unit accounting information can not accurately reflect the true situation within the unit of funds revenues and expenditures. Therefore, this paper analyzes the problems existing in the accounting process from the current situation of accounting in highway maintenance enterprises, and puts forward suggestions on how to perfect the accounting system in highway maintenance units in light of the actual situation so as to improve the present situation of accounting in maintenance units, To improve the road maintenance units of financial management.