一、现状与问题 随着改革、开放、搞活政策的贯彻,我国公路建设事业也加速发展。近几年来,国家安排的公路建设项目向高等级、大型化立项,资金投入渠道多样(包括:国家预算拨款,主管部门拨改贷,地方财政拨款,事业费自筹,社会和民间集资及国内、外银行贷款等)。会计报表报送也随“ I. Current Situation and Problems With the implementation of the reform, opening up and invigorating policies, the road construction in our country has also accelerated its development. In recent years, the state-arranged road construction projects have diversified into high-level and large-scale projects with various channels of investment (including state budget appropriation, appropriation and reallocation of ministries, local government appropriation, self-financing of business expenses, social and private fund-raising and domestic , Foreign bank loans, etc.). Accounting reports submitted with the "