铁路项目甲供物资清算实践与建议

为有效控制工程投资，目前我国铁路在建项目大多采用由铁道部组织建设单位采购，或由建设单位直接招标采购供应主要建设物资的管理模式。如何在项目实施过程中清算甲供物资费用，对确保项目的顺利进行和维护建设单位与施工单位的权益具有重要的意义。此文提出甲供物资清算模式存在的主要制度和操作问题，并据此提出解决问题的建议。

Practices and suggestions to liquidations of party a-supplied materialsin railway projects

In order to control project investments effectively, china's railway under-construction projects mostly adopts a management mode by which construction units purchasing construction materials under the organization of ministry of railway directly or via bidding procurements. It means a lot to the construction projects to be carried through smoothly as well as to the construction units' rights and interests to be guaranteed on how to liquidate party a-supplied material costs in the process of project implementation. This article reveal system&operation problems of this liquidation mode, and hereby provides suggestions to solve the problems.