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随着铁路大规模基本建设的展开,铁路基建财务管理职能弱化的问题也越来越突出,主要表现在建设工程概算和决算不严、建设资金监管不力、基建会计核算基础薄弱等方面。因此,研究和分析铁路基建财务管理面临的问题及原因,采取适当的对策强化基建会计监督职能,对于确保铁路建设资金的安全、高效运营,促进大规模铁路基本建设任务的全面完成,意义十分重大。
With the launching of large-scale railway infrastructure construction, the problem of weakened financial management functions of railway infrastructure is also becoming more and more prominent. The problems are mainly reflected in the poor budget estimates and final accounts of construction projects, the poor supervision of construction funds and the weak foundation of infrastructure accounting. Therefore, studying and analyzing the problems and causes of railway infrastructure financial management, adopting appropriate countermeasures to strengthen the function of supervision of infrastructure accounting is of great significance to ensure the safe and efficient operation of railway construction funds and to promote the complete completion of large-scale railway infrastructure construction tasks .