铁路建设基金的现状及规范化管理研究

铁路建设基金是20世纪90年代初期国家为扶持铁路发展所设立的政府性基金,其使用目的与缴费人之间有特殊关联,具有专款专用的特征。对铁路建设基金的收支现状进行梳理和分析发现,在征收之初,铁路建设基金作为铁路建设的主要资金来源,为铁路发展做出了很大贡献。但随着铁路建设速度加快和巨额债务的不可持续,基金的征收与使用与当初设立时的初衷发生了背离,管理体制也不再符合时代需求。因此,需要对其进行治理与改革,即严格按照法律要求,规范铁路基金管理;引入多方融资渠道,缓解铁路建设资金压力;改革铁路建设基金,体现使用者皆为付费者的理念。

Status Quo and Standardized Management of Railway Construction Fund

The railway construction fund is a government fund set up in the early 1990s to support railway development.The fund has special features,and its purpose of use is specifically related to the payers.The combing and analysis of the current situation of the revenue and expenditure of the railway construction fund shows that,at the beginning of expropriation,the railway construction fund has made great contributions to speeding up railway construction.However,with the acceleration of railway construction and the unsustainability of huge debts,the collection and use of the fund deviated from the original establishment,and its management is also no longer in line with the needs of the time.Therefore,it is necessary to manage and reform the fund,that is,standardize the management of railway funds in accordance with the law.On the one hand,multi-financing channels should be introduced to relieve the pressure of railway construction funds,on the other hand,the railway construction fund should be reformed to embody the principle that all users are payers.