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本文从交通财务资本金的概念出发,对以省级政府交通主管部门为主、包括政府计划、财政、审计、税收等部门的交通财会管理系统,提出了交通财务资本金管理主体和管理对象、管理目标和管理方式,强调现金流管理是交通财务资本金管理的重点所在,要以现金流管理来防范交通财务资本金的财务风险,并对改进交通财务资本金的会计计量、预算管理与绩效考核,提出了自己的看法。
Based on the concept of transportation finance capital, this paper puts forward the main body and management object of transportation finance capital management to the traffic accounting management system which is mainly composed of provincial government transportation authorities, including government planning, finance, auditing and taxation. Management objectives and management methods. It emphasizes that cash flow management is the key point of traffic finance capital management. It should take cash flow management to guard against the financial risk of traffic finance capital, and improve the accounting measurement, budget management and performance of transportation finance capital Assessment, put forward their own views.