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公路养护会计,是应用于公路养护单位的一种专业会计.公路养护单位的基本职责,是为公路运输提供和改善道路条件.无论哪一级公路建成通车后,都要组织一定的人力、物力进行经常养护和修理,以保持完好的技术状况,确保车辆顺利和安全通过.由于车辆行驶的磨损和风霜雨雪等自然气候的影响,公路时时发生变形和损坏,必须经常地加强公路的维护和修复,才能保持和提高公路的全部效能.公路运输业,是国民经济中具有明显特殊性的物质生产部门.公路运输企业的劳动
Highway maintenance accounting is a kind of professional accounting applied to highway maintenance units.The basic duty of highway maintenance units is to provide and improve road conditions for highway transportation.Whenever a highway is completed and opened to traffic, it must organize a certain amount of manpower and material resources Regular maintenance and repair to maintain sound technical conditions to ensure the smooth and safe passage of vehicles.Due to the deformation and damage of the highway from time to time due to the wear and tear of vehicles and the natural climatic conditions such as wind, rain and snow, road maintenance and Repair, in order to maintain and improve the full performance of the highway.Road transport industry, is the national economy has obvious peculiar material production department.Holding work of road transport enterprises