交通行业是一个大而特殊的行业,而交通局、运输管理处、县以下的道路管理处及一些大的运输公司等职能单位作为交通管理部门在全行业中发挥着重要作用,这些单位性质多属行政事业单位,因其行使运输管理、规费征解、交通设施建设等职能,所以这些部门的财务会计核算与一般单位相比具有特殊性,对其更应加强审计监督。近期,我们集中开展了对上述部门的审计监督,从中发现,交通管理部门在财务管理中不同程度地存在一些 The transportation industry is a large and special industry. Transport agencies, transportation management offices, road administration offices under the county and some major transportation companies and other functional units play an important role as traffic management departments in the whole industry. These units have many characteristics Because of their functions of transportation management, fee collection and construction, and transportation facilities construction, the administrative departments of finance and accounting belong to the specialties compared with the general units, so the auditing and supervision should be strengthened. Recently, we have focused on the audit supervision of the above-mentioned departments, from which we find that traffic management departments have some degree of financial management