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目前,我国城市轨道交通行业因其公用事业的定位,主要由地方政府建设投资,产权单一,日常运营维持资金来源以政府财政补贴为主,计划经济的烙印明显,造成了行业垄断运营模式。在这种非市场化的行业中,因政府是唯一的股东,企业(特别是运营企业)财务管理对投资、融资和利润分配的管理要求并不高,财务管理的内容简化成管理好营运资金和降低成本,满足安全运营的要求即可。笔者认为,这样的财务管理并不健全。
At present, the positioning of public utilities in China’s urban rail transit industry is dominated by the construction and investment of local governments with a single property right. The main sources of funds for maintaining daily operations are government subsidies. The obvious imprint of the planned economy has created a monopoly operating mode for the industry. In such non-market-oriented industries, the government is the only shareholder, and the management of enterprises (especially operating enterprises) in financial management does not require high investment, financing and profit distribution. The content of financial management is simplified to the management of working capital And to reduce costs and meet the requirements of safe operation can be. The author believes that such financial management is not perfect.