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本文从会计学角度提出了路产的价值属性,通过分析公路路产的含义,提出了路产核算和编制路产负债表的思路和建议。
In this paper, the value attribute of road production is put forward from the accounting point of view. By analyzing the meaning of road and road production, the paper puts forward the ideas and suggestions of road calculation and balance sheet preparation.