论文部分内容阅读
铁路资金主要是以货币形式体现出来的铁路企业财产物资。铁路资金归集的实质就是将铁路系统内部的集团公司中所有下属公司指定账户上的资金统一归集到总公司指定的账户,以便总公司统一调度、管理、运用和监控。本文从铁路资金归集管理的宏观角度入手,围绕“铁路资金”的特性详细分析其对资金归集管理的影响,探讨适合我国铁路系统内部集团公司的资金归集管理的理想模式。
Railway funds are mainly in the form of currency reflected in the railway business property supplies. The essence of the collection of railway funds is that the funds on the designated accounts of all the affiliated companies in the group company inside the railway system should be consolidated into the designated account of the parent company so that the headquarters can be uniformly dispatched, managed, utilized and monitored. This article starts from the macroscopical view of the collection and management of railway funds, analyzes its influence on the collection and management of funds around the characteristics of “railway funds”, and explores the ideal mode that suits the fund collection and management of the internal railway corporations in our country.