The Reform And Development Research About The Accountant System Of Highway Maintenance Since The Foundation Of The P.R.China

This paper describes the formation and development process of the accountant system of highway maintenance since the foundation of the People's Republic of China chronologically, it finds its way to the motive of the reform through induction, summarizes the experience and lessons learnt from the reform and thus, laying its expectations into the bright future of the highway maintenance accountant system reform.China's economy has entered into a historical development since the foundation in 1949. Great changes have taken place in half the century. In adaption to the socialistic and economic structure requirements, highway accountant system reform just sets out in response step by step. The saying that'economy cannot go without accountancy', that'the more developed the economy , the more important the accountant'has been absolutely proved true by the progressive history of highway accountant undertaking more than 50 years. The past is a way to what it is today and history can teach us what lies ahead for tomorrow. A research into the development and process as well as a summary of the experience and lessons of the reform will bring us priority to be more rational and creative. By the description of the historical changes and the development process of the reform will give us a clear idea of the motive and effects therein it has and arises. On the basis of the analysis, we can draw inspiration and enlightenment to our work and get a more apparent picture into the future of the reform.To adapt to the development of economic system, highway industry undertook its reform concerning highway taxation and maintenance system, besides, the industry is faced with the plural problems of its fund sources and the loan payoff of nonprofit highway toll. At the beginning of 2000, the fiscal income and expense budgets of highway units have been brought into the budget management ranges of government departments. In response to the changes in the accountant environment of the highway maintenance, the accountant check patterns should be reformed correspondingly. As the accountant system characteristic of the industry, it must give its own reply to the new requirements. Therefore, the paper concludes that the reform of the highway maintenance accountant system will go into the direction of the united and standardized development in the industry in the days to come.