黑龙江省公路建设资金与审计策略探讨.docxVIP

黑龙江公路建设资金与审计策略探讨 摘要：交通运输业是国民经济中从事运送货物和旅客的社会生产部门，是国民经济和社会发展的动脉，是经济社会发展的基础产业。作为交通运输系统中的重要组成部分，高速公路是经济发展的必然产物，在交通运输业中有着举足轻重的地位。高速公路在设计和建设上一般采取限制出入、分向分车道行驶、汽车专用、全封闭、全立交等较高的技术标准和完善的交通基础设施。高速公路作为典型的资金密集型产业，具有建设规模大，建设周期长，资金投入多、回收期长的特点，其建设需要花费大量的财力、人力、物力。改革 放以前，中国的公路建设实行“政府直接干预、决策并负责实施建设全过程”的体制进行管理。随着中央和地方财政对公路投资额的逐步减少，公路的养路费慢慢成为中国公路建设资金的主要来源。近些年来，国民经济实现快速发展，而长期滞后的公路网却成为严重制约国民经济发展的瓶颈。公路建设，特别是高速公路建设要上一个新台阶，那么公路建设资金管理就必须有新的思路。本文主要以黑龙江为例，阐述分析黑龙江公路建设资金与审计策略。 关键词：黑龙江；公路建设资金；审计策略  Abstract:Transportation industry is the social production department which is engaged in the transportation of goods and passengers in the national economy. It is the artery of national economy and social development and the basic industry of economic and social development.As an important part of the transportation system, expressway is the inevitable product of economic development, which plays an important role in the transportation industry.In the design and construction of the expressway, there are generally high technical standards and perfect transportation infrastructure, such as restricted access, separate lane driving, special car, complete closure, complete interchange and so on.Highway as a typical capital-intensive industry, with large construction scale, long construction period, capital investment, long payback period, the construction need to spend a lot of money, manpower and material resources.Before the reform, Chinas highway construction was managed by the system of direct government intervention, decision-making and implementation of the construction process.Along with the gradual decrease of the central and local finance to the highway investment, the highway toll has become the main source of highway construction funds in China.In recent years, the national economy has achieved rapid development, while the long-delayed road network has become the bottleneck that severely restricts the development of national economy.Highway construction, especially highway construction, should be