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近年来,关于铁路基建工程项目的建设任务不断加重,财务管理难度越来越大。而企业财务会计控制是建立现代企业制度、提升企业竞争力的重要保障和根本要求。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,意义十分重大。
In recent years, the construction tasks of railway infrastructure projects have been continuously aggravated, and the financial management has become more and more difficult. The enterprise financial accounting control is to establish a modern enterprise system, enhance the competitiveness of enterprises an important guarantee and the fundamental requirements. Therefore, it is of great significance to study and analyze the problems and causes of railway infrastructure financial management and to adopt appropriate countermeasures to strengthen the supervision function of infrastructure accounting.