施工企业财务风险的形成与对策分析

分析了施工企业财务风险的形成,提出降低财务风险的对策。     

Factoring a real value of cargo in port investment and funding decisions

Ports are marine gateways to economic activities. Ports’ ability to perform services depends on their facilities, harbor conditions, and other factors. Generally, ports have control over their facilities but must compete for funding to improve them. As for waterways, in the U.S., a Harbor Maintenance Trust Fund was established to fund dredging, which levies a 0.125% cargo value tax on most shippers using U.S. coastal and Great Lakes harbors. Yet, commonly, a gross tonnage metric is used to allocate the fund’s resources, resulting in under-maintenance of some harbors. This, reportedly, deters additional port funding and hinders valuable commerce. Supplemental economic metrics, such as value of commerce or cargo, can improve port financing decisions, but such data is not readily available. Container ports collect cargo value data in nominal terms, but bulk ports do not. When making economic decisions, however, real values must be used. Further, when allocating resources, decision-makers must be able to assess ports over time and relative to each other. Conforming to these criteria, this paper develops three port financing indicators based on a real value of cargo and illustrates their calculations using the U.S. Port of Duluth-Superior as a case study.     

科学筹措资金强化财会管理提高经营效益为实现铁路跨越式发展做出更大贡献--在全国铁路财会工作会议上的报告(摘要)

“十五”以来,全路财会工作在提高运输经营效益、保证铁路建设生产发展资金、深化财务管理体制改革、规范资金管理和加强财会信息化建设等方面取得了良好的成绩。进入“十一五”,面临新形势,提出铁路财务工作的总体思路,其目标是在资金筹措、运输经营效益、运输财务体制改革、加强财会管理和提高财会人员素质方面有新的突破。2006年铁路财会工作的重点是科学筹集确保资金供给、挖潜提效确保年度经营目标、大力推进全面预算管理、实现基本建设财务有序可控、深化各项改革、完善铁路国有资产管理监督体系、推进财会信息化建设、规范财会工作、提高财会队伍素质,努力开创“十一五”工作新局面。     

论我国船舶油污损害赔偿基金制度的完善

文中结合中国国情及国际相关做法,提出了建立我国船舶油污损害赔偿基金制度的相关建议,以期对该制度进一步完善     

采用BT模式筹建农村公路的审计重点分析

近年来,广西逐步推广BT模式建设农村公路,以达到融资和加快农村公路建设的目的。文章分析了BT模式建设与传统代建制方式建设在建设程序与资金管理方面的区别,并结合案例分析,提出了BT模式下农村公路建设的审计重点。     

加强保价资金管理 提升货运服务能力

介绍西安铁路局通过合理制定投资计划,有效提高货运安全的保障能力和货运组织效率;通过准确把握投资总体原则,最大限度地保障保价资金投入产出并体现投资价值;通过优化装卸作业、业务办理和安全管理流程,提高作业效率和监控能力,体现保价投资改革效果,确保货运安全有序可控的经验。