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公路建设是为社会提供安全、便捷、舒适交通条件,为国民经济发展提供基础性服务的重要基建项目。新形势下,公路建设单位财务管理应按照新的公共管理思路,以公共财政管理为基础,以实现社会公共利益最大化为根本目标,在借鉴企业财务管理方法的前提下,根据单位自身财务管理规律和特点,不断完善财务管理体系,使其与国家财政体制改革相适应。基于此点,本文对公共财政体制下公路建设单位财务管理的基本思路进行探讨。
Highway construction is an important infrastructure project that provides safe, convenient and comfortable traffic conditions for society and provides basic services for the development of the national economy. Under the new situation, the financial management of highway construction unit should be in accordance with the new ideas of public management, public finance management as the foundation, to achieve the ultimate goal of social public interest, under the premise of drawing on the enterprise’s financial management methods, according to the unit’s own financial management Laws and characteristics, and constantly improve the financial management system to make it compatible with the national financial system reform. Based on this point, this paper discusses the basic ideas of financial management of highway construction units under the public finance system.