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随着铁路基本建设改革的不断深入,现行铁路基本建设财务管理已不能适应我国铁路基建管理由计划向市场过渡的需要,暴露出来的问题应进行探讨和研究,并在实践中进一步完善。随着铁路基建改革的不断深入和企业制度的逐步完善,现代的铁路基建管理已逐渐由计划管理向市场管理过渡。现行铁路基本建设财务会计管理制度主要是国家计委、财政部、审计署以及铁道部根据铁路行业和部门特点制定的制度和政策法规,这些政策法规对规
With the deepening of railway infrastructure reform, the existing railway infrastructure financial management can no longer meet the needs of China’s railway infrastructure management from the planned transition to the market. The problems exposed should be explored and studied and further improved in practice. With the continuous deepening of railway infrastructure reform and the gradual improvement of the enterprise system, modern railway infrastructure management has gradually shifted from planned management to market management. The current railway infrastructure financial accounting management system is mainly the State Planning Commission, the Ministry of Finance, the Department of Audit and the Ministry of Railways based on the characteristics of the railway industry and department to develop systems and policies and regulations, these regulations