从财务视角看铁路工程设计概算编制和管理

从价税分离原则和费用项目划分两方面,对比了铁路工程设计概算和财务基本建设成本在费用构成上的差异性,分析了其对铁路建设项目投资控制和竣工决算编制的影响;借鉴财务管理的思路和方法,从铁路建设项目权益资金、利用外资、资产占用补偿、机车车辆购置费、价差调整等方面,提出了铁路工程设计概算编制和管理的原则和方法,为加强铁路建设资金...

Preparation and Management on Railway Engineering Design Budget Estimate from Financial Perspectives

This paper compares the differences in the cost composition between the railway engineering design budget estimate and the financial capital construction cost from the aspects of the price and tax separation principle and the cost items division. Then the influence on the investment control of railway construction projects and the compilation of account at completion are analyzed. Based on the ideas and methods of financial management,this paper puts forward the principles and methods of preparation and management on railway engineering design budge from the aspects of the rights and interests fund of railway construction projects,the utilization of foreign capital,the compensation of assets occupied,the purchase cost of rolling stock,the adjustment of price difference,etc. The methods provide reference for strengthening the management and improving the comprehensive benefits of railway construction funds.