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铁路工程资金的监管是基建会计监督职能的延伸,也是工程建设管理的重要组成部分。当前铁路客运专线建设发展迅速,建设资金管理存在一定的混乱现象,为预防施工单位资金的恶意转移,保证工程建设资金专款专用,以推进工程建设,加强铁路建设资金管理势在必行。本文针对当前铁路建设资金管理中存在的主要问题及改进措施加以分析探讨。
The supervision of railway construction funds is an extension of the accounting supervision function of the capital construction and also an important part of the construction management of the project. At present, the construction of railway passenger dedicated line is developing rapidly. There is some chaos in the management of construction funds. In order to prevent malicious transfer of funds from construction units, it is imperative to ensure that funds are earmarked for engineering construction so as to promote construction and strengthen fund management of railway construction. This paper analyzes the main problems in current railway construction funds management and the improvement measures.