| 交通事业单位基建项目财务管理中的两大问题 |
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| 引用本文： | 刘斌,徐麟.交通事业单位基建项目财务管理中的两大问题[J].大连海事大学学报(社会科学版),2008,7(4):60-63. |
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| 作者姓名： | 刘斌 徐麟 |
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| 作者单位： | 大连海事大学世界经济研究所,辽宁,大连,116026 |
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| 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。
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| 关 键 词： | 交通事业单位 基建项目 财务管理 超概算 结余资金 |
Two financial management issues of capital constructionprojects in traffic administrative institutions |
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| LIU Bin,XU Lin.Two financial management issues of capital constructionprojects in traffic administrative institutions[J].Journal of Dalian Maritime University:Social Science Edition,2008,7(4):60-63. |
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| Authors: | LIU Bin XU Lin |
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| Institution: | (World Economical Institute, Dalian Maritime Univ. , Dalian 116026, China) |
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| Abstract: | In view of the financial management of capital construction 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 forward feasible suggestions from the building of systems,comprehensive planning,a clear division of labor,strengthening auditing and so on. |
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| Keywords: | traffic administrative institution capital construction project financial management budget forecast exceeds construction surplus |
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