公路养护工程财务管理问题的探讨

Discussion on the Financial Management Problems of the Highway Maintenance Projects

公路施工规模大、周期性长以及施工复杂,施工后期的养护工作是保障其质量的重要手段。近几年,我国针对公路养护工作推出了养护会计制度及燃税改革制度,财务管理工作在公路养护过程中的作用越来越明显,良好的财务管理不仅能提高施工质量,还能在很大程度上节约建设资金。在实际管理过程中,公路养护财务管理仍面临诸多问题,公路施工单位发展的当务之急是如何解决这些问题。

Highway construction has large scale, long periodic and complex construction. The important mean to guarantee the quality is the maintenance work in the late term of construction. In recent years, aimed at the maintenance work of the highway, China puts forward highway maintenance accountant system and fuel tax reform system. The actions of the financial management in the highway maintenance process are more and more obvious. The good financial management can improve the construction quality and save the construction cost. In the process of actual management, the financial management of the highway maintenance has many problems. How to solute these problems is the urgent issue of the development of the highway construction unit.