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随着我国铁路建设步伐的逐步加快,各铁路局负责运营管理大量合资铁路公司,但目前合资铁路公司财务管理普遍面临管理模式杂、责权利关系不清晰、财务风险大等问题,需要不断优化管理模式,从而提高铁路经营效益,维护合资铁路公司及其他投资者的权益,实现多方共赢。一、合资铁路公司财务管理存在的问题(一)运输管理模式不完善目前,合资铁路运营后,普遍采用委托运输管理模式,由铁路局负责运营管理合资铁路,此模式有利于路网结构完整、运输统一指挥,提
With the gradual acceleration of the pace of China’s railway construction, the railway administration is responsible for the operation and management of a large number of joint-venture railway companies. However, the current financial management of joint-stock railway companies are generally faced with such problems as the management pattern, unclear relationship between responsibilities and rights and rights and financial risks, and the need for continuous optimization and management Mode, so as to enhance the operating efficiency of the railway, safeguard the rights and interests of the joint-venture railway companies and other investors, and achieve win-win results. First, the financial management of joint-stock railway company problems (A) imperfect transport management model At present, the joint-venture railway operation, the general use of commissioned transport management model, the railway bureau responsible for the operation and management of joint-venture railway, this model is conducive to the integrity of the road network structure, Transport unified command, mention