公路养护成本核算对公路MQI、PQI的影响

The Influence of Highway Maintenance Cost Accounting on Highway MQI and PQI

摘要

本文以公路养护成本核算对公路技术状况指数的影响为主题，通过对公路养护成本分类归集，分析公路养护成本对公路技术状况指数（MQI、PQI）的影响。文章开头介绍研究的背景和意义，指出公路养护成本核算的重要性以及对公路质量评价的影响。其次，对国内外关于公路养护成本核算的研究现状进行综述，阐述公路养护成本核算的理论基础和方法，包括成本核算的基本概念和核算方法的选择等。最后，通过具体的案例分析，探讨公路养护成本对公路技术状况指数（MQI、PQI）的影响，为公路养护决策提供科学依据。本文对于提高公路养护成本核算的准确性、优化养护成本的配置、建立养护绩效评价机制具有一定的理论和实践意义。

Abstract

This study investigates the impact of highway maintenance cost accounting on technical condition indices (MQI and PQI) through systematic classification and aggregation of maintenance costs. The paper begins by outlining the research background and significance, emphasizing the importance of cost accounting in highway quality evaluation. It then reviews current domestic and international research on highway maintenance cost accounting, detailing theoretical foundations and methodologies—including fundamental concepts and selection criteria for accounting methods. Through case studies, the paper examines how maintenance costs affect technical condition indices (MQI and PQI), providing scientific evidence for maintenance decision-making. The research holds theoretical and practical significance for improving cost accounting accuracy, optimizing cost allocation, and establishing performance evaluation mechanisms in highway maintenance.

关键词

公路养护 / 成本核算 / MQI / PQI / 影响分析

Key words

Highway maintenance / Cost accounting / MQI / PQI / Impact analysis

参考文献

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