财政部财基字［１９９６］１４５号文件关于加强基本建设财务管理的若干意见近年来，国家为加强基本建设投资领域的宏观调控和管理，采取了一系列重要措施，取得了显著成效。但目前基本建设投资领域仍存在着规模过大、浪费严重、结构不合理、投资效益不高、基建财务管理弱... Ministry of Finance, Caiji Zi [1996] No. 145 Several Opinions on Strengthening Financial Management of Capital Construction In recent years, the state has taken a series of important measures to strengthen the macro-control and management of capital construction investment and achieved remarkable results. However, there are still large-scale investment in the field of infrastructure construction, serious waste, irrational structure, low investment returns and weak infrastructure financial management.