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本文根据商品经济的要求,以使铁路基层站段,铁路分局和铁路局真正成为相对独立的、自负盈亏的社会主义商品生产者和经营者为出发点,研究我国铁路运输财务体制改革。 本文回顾建国以来铁路运输财务体制发展的历史,围绕简政放权,增强铁路运输企业活力这一中心环节,充分运用资金、成本、运价、收入、利润、税收、信贷各种经济杠杆,对全面改革铁路运输财务体制包括资金管理体制、运输成本管理体制、运输收入分配制度、运输利润分配制度,做了理论上的探讨,并提出了具体建议。
Based on the requirements of commodity economy, this paper studies the reform of the financial system of railway transportation in our country, in order to make the railway base station section, railway branch and railway bureau truly become the independent and self-financing socialist product producers and operators. This paper reviews the history of the railway transport financial system since the founding of the People’s Republic of China. Focusing on the central task of simplifying power and improving the vitality of railway transport enterprises, we make full use of various economic levers such as capital, cost, tariff, income, profit, taxation and credit, Reforming the financial system of railway transportation includes the capital management system, transport cost management system, transport revenue distribution system and transport profit distribution system, and makes theoretical discussions and puts forward specific suggestions.