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随着近些年我国国民经济的不断发展,国家对于基础设施建设的投入力度也在不断地加强。而公路工程作为国家基础设施建设的重要组成部分,加强其工程预算、结算、决算的审核,对于提升国家财政资金的使用效率,保障公路交通系统可持续发展等都具有十分重要的意义。本文就公路工程预算、结算、决算审核的内涵、现状及常见问题进行了分析,并具体针对各项问题提出了相应的优化方案,以供读者参考。
With the continuous development of China’s national economy in recent years, the state has also continuously stepped up its efforts in infrastructural construction. As an important part of the national infrastructure construction, the highway project is of great significance in enhancing the efficiency of the national financial funds and ensuring the sustainable development of the road transport system, strengthening the examination of its project budget, settlement and final accounts. This paper analyzes the connotation, status quo and common problems of highway project budget, settlement and final accounts audit, and puts forward the corresponding optimization solutions specifically for the problems, for readers’ reference.