试论交通建设资本金制度的建立禹培文随着“企业财务通则”、“企业会计准则”和新的企业财务与会计制度实施，交通建设的资金管理也面临着一个新体制的建立问题。新财会制度实行了以财务通则、会计准则为统帅、以行业财会制度为主体、以企业内部管理办法为补充的新体制，... On the Establishment of Capital Construction in Transportation Construction Yu Peiwen Along with the implementation of General Principles of Corporate Finance, Accounting Standards for Business Enterprises and the new corporate finance and accounting system, the capital management of transportation construction is also facing the establishment of a new system. The new accounting system has adopted a new system that takes the general rules of finance and the accounting standards as its main body, and takes the industry accounting system as its main body and supplements the internal management measures of the enterprise.