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一、根据公路建设的特点,找准会计核算的基点。首先,要做好公路建设资金管理。在公路建设资金管理中,应坚持设计有概算,施工有预算,竣工有决算的管理原则,这就要求财务人员必须参与到整个建设过程中去,要按照《基本建设单位会计制度》进行会计核算,从工程前期的财务评价,到资金筹集、工程计量、合同签订、变更审核、项目后评优等,都要纳入财务管理范畴。
First, according to the characteristics of highway construction, identify the basis of accounting. First of all, we must do a good job highway construction fund management. In the highway construction fund management, should adhere to the design of a budget, construction budget, completion of the final accounting principles, which requires financial personnel must be involved in the entire construction process, according to the “basic unit of construction accounting system” for accounting , From the pre-project financial evaluation, to fund-raising, engineering measurement, contract signing, change audit, evaluation after the project, etc., must be included in the scope of financial management.