现行《公路养护单位成本核算办法》第十九条第二款,公路小修保养的成本项目及其内容规定:大中修、改建等工程竣工后余下的砂石料,下期工程不能利用,无偿交给道班用于小修保养的,不再作价计入小修保养成本”。笔者根据实际工作中碰到的问题,对此提出如下建议: 第一、公路大中修 Article 19, paragraph 2, of the existing Measures for Cost Accounting of Highway Maintenance Units stipulates that the cost of minor road maintenance and its contents stipulate that the remaining gravel materials after completion of major and medium-sized repairs and alterations should not be given to the next phase of project without payment Road classes for minor maintenance, no longer included in the cost of minor maintenance costs. "The author based on the actual work of the problems encountered, made the following recommendations: First, the large and medium-sized highway repair