地铁土建工程的财务预算管理研究

Research on Financial Budget Management of Metro Civil Engineering

分析地铁土建工程财务预算管理影响因素,主要涉及制度、预算编制、国家政策、施工技术、施工材料等;然后提出提升地铁土建工程财务预算管理对策,包括完善预算管理制度、保障预算编制的准确性、切实做好"营改增"准备工作、优化施工组织方案、做好施工材料价格控制工作等。

The paper analyzes the influence factors of the financial budget management in subway construction engineering,mainly involving system,budgeting planning,national policy,constr uction technology,construction materials,and then puts forward the countermeasures to enhance the financial budget management of subway construction,including perfecting the budget management system,guaranteeing the budget accuracy,doing well the preparation work of ＂replacing business tax with value-added tax＂,optimizing construction scheme well and so on.