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近年来,我国交通事业单位逐年新增基本建设项目,其中,由国家财政全额投资建设的项目占很大比重。为了使财政资金的使用效率得到提高,国家先后出台了一系列法规和办法。交通运输部也颁布了一系列规章,针对一些改革过程中出现的问题,提出相应的标准。但是,由于交通基本建设项目具有涉及面广、建设周期长、专业性强等特点,一系列问题不断出现。在目前交通事业单位基本建设项目财务管理中,最突出的两个问题:一是项目建设“超概算”问题,二是项目资金累积形成“结余资
In recent years, China’s transport institutions have added capital construction projects year by year, of which a large proportion of projects funded by state finance have been invested in full. In order to improve the efficiency of the use of fiscal funds, the country has promulgated a series of laws and measures. The Ministry of Transport has also promulgated a series of rules and regulations to address some of the problems arising in the process of reform and put forward corresponding standards. However, a series of problems continue to emerge due to the characteristics of transportation infrastructure projects such as extensive coverage, long construction period and high professionalism. In the current financial management of transportation projects in capital construction projects, the two most prominent issues: First, the project construction ”over budget“ problem, and second, the project funds accumulated to form a ”balance of funds