目前,在我们公路系统是实行三级核算制,县(区)公路分段为三级核算单位。道班核算虽不属一级核算单位,但它是县级核算的基础,随着承包责任制和目标管理的不断深入和发展,分段每年都有几十万元的养路资金是由道班直接支出并报核的,道班财务管理的好坏,直接影响着分段核算的质量,? At present, the three-level accounting system is implemented in our highway system, and the county (district) highway section is the third-level accounting unit. Though not counted as a first-level accounting unit, it is the basis of county-level accounting. With the deepening and development of the contracted responsibility system and target management, there are several hundred thousand yuan of maintenance fund every year that is directly paid by the road class And reported to the nuclear, financial management class or not, a direct impact on the quality of sub-accounting,?