为了逐步实现会计工作的转轨变型,适应公路养护单位内部管理体制改革的需要,在坚持现行《公路养护会计制度》的前提下,我们尝试性地对公路养护、大中修工程、改建工程、辅助生产、机械作业承包经营责任制实施配套的初级责任会计制度,努力使会计管理工作从传统的事后记帐、算帐 In order to gradually realize the transitional transformation of accounting work and to meet the needs of the reform of the internal management system of highway maintenance units, on the precondition of upholding the existing “highway maintenance accounting system”, we try to make a significant contribution to the road maintenance, major and minor repair works, reconstruction works and auxiliary Production, mechanical operations contracting management responsibility system supporting the implementation of the primary responsibility accounting system, and strive to make accounting management work from the traditional post-accounting, accounting