建设适应社会主义市场经济的铁路财务管理体制

Build up A Railway Financial Management System that Adapts to Socialistic Market Economy

综述了20年来铁路财务管理体制3个阶段的发展历程;提出建设适应社会主义市场经济的铁路财务管理体制的思路: 铁路企业资本结构实现多元化,实现铁路企业交易行为的市场化,建立企业内部资源的合理配置机制和严密的内部控制机制,建立规范、科学的会计核算体系,建立强干有力、高效运转的财会组织。提出2003年财务体制改革的重点工作:运输企业客货网分账核算,推进全面预算管理,继续推进财会信息化建设。

This paper reviews the three stages of railway financial manage-ment development during the recent 20 years. It also raises the ideas to buildup a railway financial management system that adapts to socialistic marketeconomy - to adopt a diversified structure for the railway enterprise capital, torealize the transactions of railway enterprises in an environment of market, toset up a mechanism for the proper configuration of enterprise interior resourcesand for the rigorous internal control, to establish a standardized and scientificaccounting system and to form a strong and effective accounting organization.In the meanwhile, it illustrates the key contents for the reform of financial sys-tem -to carry out the settlement of transport enterprises according to passenger,freight and infrastructure, to push forward the total budget management and tocarrg on the construction of financial informationization.