随着我国经济体制的转变和社会基础建设的不断发展,许多相关工作都在发生着天翻地覆的变化,在公路建设以及养护领域,传统的会计核算方式显然已经不能够满足现有的工程要求。在很多新时期发生的经济业务,很难再会计制度中找到遵循的核算处理方式,造成了会计业务上的混乱和制度上的缺失。就公路养护中的会计制度而言,制度改革工作已经迫在眉睫,成为近几年来大家争论的焦点,同时也成为会计制度改革的重要组成部分。 With the transformation of China’s economic system and the continuous development of social infrastructure, many related work is undergoing tremendous changes. In the field of highway construction and maintenance, the traditional accounting methods obviously can no longer meet the existing engineering requirements. In many economic events occurring in the new period, it is very difficult to find the accounting treatment to be followed in the accounting system again, resulting in confusion and institutional deficiencies in the accounting business. As far as the accounting system in road maintenance is concerned, the reform of the system is imminent and has become the focus of debate in recent years. It has also become an important part of the reform of the accounting system.