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财政部《关于全面推进管理会计体系建设的指导意见》、《管理会计基本指引》、《会计改革与发展“十三五”规划纲要》等文件的发布,集团公司“十三五”规划的出台,为高速公路建设板块财务工作提出了新方向、新思路、新要求。本文结合对广西区内28家高速公路建设项目财务工作调研情况,探索新形势下高速公路建设板块财务工作转型的思路和方法,旨在为高速公路建设项目财务管理转型提供参考。
Ministry of Finance, “Guiding Opinions on Promoting the Construction of Management Accounting System”, “Basic Guidance for Management Accounting,” “Accounting Reform and Development,” “13th Five-year Plan” and other documents released by the Ministry of Finance. The “ ”The introduction of planning put forward a new direction, new ideas and new requirements for the financial work of the expressway construction sector. Based on the investigation of the financial work of 28 expressway construction projects in Guangxi region, this paper explores the ideas and methods of the financial work transformation of expressway construction plate under the new situation in order to provide a reference for the financial management transformation of expressway construction projects.