摘要
针对我国交通事业单位基本建设项目的财务管理,研究基建项目建设超概算和项目结余资金这两大问题的实质和产生原因,并从制度建设、全面规划、明确分工、加强审计等方面提出可行性建议。
In view of the financial management of capital con-struction projects in the traffic administrative institutions, the paper discussed the essence and the real causes of two issues- the budget forecast exceeds and construction surplus, and put for-ward feasible suggestions from the building of systems, compre-hensive planning, a clear division of labor, strengthening auditing and so on.
出处
《大连海事大学学报（社会科学版）》
2008年第4期60-63,共4页
Journal of Dalian Maritime University(Social Science Edition)
关键词
交通事业单位
基建项目
财务管理
超概算
结余资金
traffic administrative institution
capital construction project
financial management
budget forecast ex-ceeds
construction surplus
