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1、1Accounting for the use of infrastructure construction management for the county and township roadsIn order to carry out a planned capital construction, rational use of capital construction funds to improve the investment efficiency of capital construction and infrastructure management level, to str
2、engthen economic accounting, the accounting to take full advantage of this important tool of economic management, the implementation of the capital plan process reflect the movement of funds and funds of strict accounting and scientific supervision in the county and township road construction proces
3、s, due to network centralized fund, the project features many more need to play the role of accounting infrastructure, serious accounting, strict supervision, in order to facilitate increased efficiency in the use of project funds. A county road construction to strengthen the role of the significanc
4、e of the accounting infrastructure infrastructure infrastructure accounting is used in a 2professional field of accounting, which is based on money as the main units of measurement, to the party and state principles, policies and financial system based on the use of specialized methods, the basic co
5、nstruction of economic activity, continuous, complete, accounting systems provide comprehensive, real accounting information, and analysis and monitoring, in order to strengthen economic management infrastructure to promote increased investment efficiency a management activity. economic laws require
6、d all departments to strengthen national economic accounting, increase economic efficiency. The field of road construction in the county must use the accounting for financial accounting infrastructure to control property, the occupancy and use of funds, the expenses to understand the situation, unde
7、rstand the use of property, construction costs and delivery costs down, and monitor, rational and economical use of human, material and financial resources, and assessment of its investment results, therefore, the imposition of economic infrastructure accounting is accounting for county road 3constr
8、uction unit to improve the economic efficiency of investment in key economic management. Second, the county highway construction problems in accounting practice Accounting practices are well received by many factors affect a wide range of political, economic, social and cultural environment is also
9、affected by the internal environmental management system. County road construction accounting practice problems are: (A capital investment and infrastructure to effectively control the scale of inadequate due to the basic construction unit of the growing demand for construction funds, may invest in
10、for the fight, fight the project, engage in unplanned projects, inappropriate expansion of infrastructure investment, the implementation does not reasonable construction market, construction cost accounting is not tight, spending standard is not clear, the investment lump sum Zequan Li unclear etc.
11、The construction of this unit to pursue their own interests, a fundamental macro-scale of the project is not conducive to national control. 4(2 will of the leadership role: head of the systems implementation, has its positive side and negative side, will replace the rules and regulations such as lea
12、dership, decision-making mistakes, such as supervision and control. (3 lax internal management mechanism? Within the accounting department, accounting rules and incomplete, lax accounting system, accounting personnel, the overall quality is not high, the construction unit will affect the completion
13、of infrastructure investment. (4 personal and business accounting personnel level is not high: the accounting officer has failed to break the limitations of traditional accounting work, do not understand the construction of knowledge, such as project cost management, construction a series of procedu
14、res, etc. This makes it difficult to perform accounting and supervision duties, pre-project, settlement of the audit, the amount of construction materials and a variety of expenses can not determine 5whether it is reasonable for investors to use to enhance and improve investment returns are negative
15、. Third, in the county highway infrastructure construction to give full play the role of accounting with the reform and opening up, the Fifth Plenary Session of 14th Party Congress put forward a further realization of two fundamental changes which a change is the transformation of economic growth, t
16、hat is extensive from the past, investment in growth by the transition to intensive, and efficiency of growth. becoming more and more visible return on investment capital accounting management and throughout the central part of economic work. Play the role of accounting infrastructure is required from the following aspects: (1 involved the construction of demonstration projects when good leadership decision-making staff. Construction project investment decision-making st
