本文分析了非经营性公路建设项目采用建设单位会计制度单独核算存在的主要问题和采用事业单位会计制度核算的基础条件,提出用事业单位会计核算非经营性公路建设项目的建议,并结合非经营性公路建设项目投资渠道的现状,说明在事业单位会计制度下采取项目支出法和专款支出法核算非经营性公路建设项目的具体做法。 This paper analyzes the main problems existing in the non-operating highway construction projects using the separate accounting of construction units and the basic conditions for adopting the accounting system of public institutions, and proposes the suggestion of using accounting units to calculate non-operating highway construction projects, The status quo of the investment channels of sexual highway construction projects, and the specific practices of accounting for non-operating road construction projects under the accounting system of public institutions through the project expenditure method and the special expenditure method.