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随着经济体制改革的进一步深化 ,公路养护施工企业原使用的公路养护会计制度日显滞后 ,本文结合实际介绍了将企业使用的公路养护会计制度改为施工企业会计制度的做法及取得的成效。
With the further deepening of the reform of the economic system, the highway maintenance accounting system originally used by highway maintenance and construction enterprises lags behind day by day. In this paper, the practice and achievements of changing the highway maintenance accounting system used by the enterprises to the construction enterprise accounting system are introduced.