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公路是一个国家的基础设施,对国民经济的发展起到重要作用,而公路养护作为公路管理的组成部分之一,是公路顺利运行及正常发挥经济效益的重要保证。随着我国公路养护会计制度及燃油税改革等工作的推进,财务管理在公路养护工程中的重要性不断提升,良好的财务管理可以避免资金的闲置浪费,确保公路养护符合市场经济的发展要求。因此,如何完善财务管理工作、提高财务管理水平以满足公路养护的要求是当
As a country’s infrastructure, a highway plays an important role in the development of the national economy. As one of the components of highway management, highway maintenance is an important guarantee for the smooth operation of the highway and the economic benefits of its normal operation. With the advancement of China’s highway maintenance accounting system and fuel tax reform, the importance of financial management in highway maintenance projects has been continuously improved. Good financial management can avoid idle waste of funds and ensure that highway maintenance meets the requirements of the development of market economy. Therefore, how to improve the financial management, improve the level of financial management to meet the requirements of road maintenance is