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我国公路水路交通行业建设事业取得了巨大进展,资金保障发挥了重要的作用。但在交通建设资金筹集与使用以及投资效益等方面存在的问题仍不容忽视,加强对交通建设资金监管仍是当前交通财会工作的一项重要任务。对交通建设项目资金的监管应当贯穿整个交通基本建设程序的始终,重点突出对前期工作阶段、建设期间以及竣工决算阶段的资金监管。通过深入研究,为交通运输主管部门制定出台《交通建设项目资金监管规程》提供理论和政策依据。
Great progress has been made in the construction of the highway and waterway transportation industry in our country, and the capital guarantee has played an important role. However, the problems in raising capital, using transportation and investment returns, etc., still can not be ignored. Strengthening the supervision of transport construction is still an important task in the current traffic accounting work. The supervision over the funds for traffic construction projects should run through the entire traffic infrastructure construction procedure with emphasis on the supervision over the funds during the initial stage of work, the construction period and the final stage of completion. Through in-depth study, it provides theoretical and policy basis for the formulation of the “Regulations for the Supervision and Control of Funds for Traffic Construction Projects” promulgated by the competent department of transportation.