一、问题的提 出 成本核算是公 路企事业生存和发 展的一项重要工 作、这是大家共识 的。但是,据笔者调 查,我区在公路工 程成本核算方面是 非常薄弱的,如不 少单位存在月不计 成本,季无成本,年 成本不实的现象。 问其原由,是资金 紧张,发不了民工 工资,结算不了砂 石料运费,承 First, the issue put forward Cost accounting is the survival and development of highway enterprises is an important task, it is consensus. However, according to the author’s investigation, my area is very weak in highway engineering costing. For example, there are many units that have no monthly cost, no season cost and no annual cost. Asked the reason is the financial constraints, can not send the wages of migrant workers, can not settle the sandstone material freight, bearing