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| 浅谈公路养护的会计核算 | |
| 引用本文： | 刘玲. 浅谈公路养护的会计核算[J]. 价值工程, 2011, 30(3): 171-171 |
| 作者姓名： | 刘玲 |
| 作者单位： | 山东省泰安市公路局工程二处,泰安,271000 |
| 摘 要： | 随着公路行业改革的不断深化,公路部门经济活动的范围越来越大,经济业务的内容不断增多,现有会计科目已经不能满足会计核算需要。从2000年开始,我国公路事业单位的财务收支预算已经逐步纳入政府部门预算管理的范畴。随着公路养护会计环境发生的这些变化,就要求相关的会计核算模式进行改革。 |
| 关 键 词： | 公路养护 会计核算 方法 |
Discussion on Financial Accounting of Highway Maintenance |
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| Liu Ling. Discussion on Financial Accounting of Highway Maintenance[J]. Value Engineering, 2011, 30(3): 171-171 | |
| Authors: | Liu Ling |
| Affiliation: | Liu Ling(Shandong Taian Highway Administration,the Second Engineering Division,Taian 271000,China) |
| Abstract: | With the deepening of the reform in road sector,there are larger and larger scope of road sector economic activities,the content of business increases constantly,the existing accounts can not meet the accounting needs.Since 2000,China＇s highway budget in financial institutions has been gradually incorporated into the scope of government budget management.With the carrying out of road maintenance,the changes of accounting environment require reform on the relevant accounting model. |
| Keywords: | road maintenance accounting method |
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