摘要
近年来,随着新建公路和道路等级的不断增加和提高,公路建设项目配套的养护机械设备数量大幅增加,极大地提高了各个基层公路养护部门的机械化装备水平,反映在财务管理中的价值形态是固定资产大量增加。固定资产是衡量公路养护单位养护技术装备生产能力和机械化水平的物质基础,加强公路养护单位的固定资产管理,对于保证固定资产安全完整、防止国有资产的流失和浪费、提高公路养护和公路工程质量、推动技术进步、增强固定资产使用的经济效益,有着重要的意义。
In recent years,with the continuous increase of new roads and the improvement of road grades,the number of mechanical equipment for maintenance supported by highway construction projects has increased significantly,which has greatly improved the level of mechanized equipment in the maintenance departments of various grass-roots roads and reflected the value of financial management. It is a large increase in fixed assets. Fixed assets are the material basis for measuring the production capacity and mechanization level of maintenance technology equipment in highway maintenance departments. Strengthening the fixed assets management of highway maintenance departments is of great significance for ensuring the safety and integrity of fixed assets,preventing the loss and waste of state-owned assets,improving the quality of road maintenance and highway engineering,promoting technological progress,and enhancing the economic benefits of fixed assets.
出处
《内蒙古公路与运输》
2019年第2期56-58,共3页
Highways & Transportation in Inner Mongolia
关键词
公路养护
固定资产
管理
highway maintenance
fixed assets
management
