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我国公路养护会计制度改革的历程证明,公路养护会计制度改革必须与我国经济发展同步,可以走在经济制度改革的前面,略超于其他经济改革,但决不能落后于市场经济的创新;经济越发展,会计越重要;公路养护会计制度改革必须在立足中国经济发展客观实际的前提下,充分吸收和借鉴国际成功经验。只有这样,才能真正发挥会计对市场经济发展的促进作用。本文试图在此基础上预测公路养护会计制度改革的未来发展方向。
The history of the reform of the highway maintenance accounting system in our country proves that the reform of the highway maintenance accounting system must be synchronized with the economic development in our country and should precede the reform of the economic system and slightly exceed the other economic reforms. However, it must never lag behind the innovation of the market economy. The more important the development and accounting, the reform of the highway maintenance accounting system must fully absorb and learn from international successful experience on the premise of objective reality of China’s economic development. Only in this way can we really play the role of accounting in promoting the development of the market economy. This article attempts to predict the future direction of reform of highway maintenance accounting system on this basis.