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《铁路固定资产投资统计规则》(以下简称《统规》),是全路固定资产投资统计工作的重要依据和规范性法律文件。现行《统规》(铁统计[2009]200号)自2010年1月1日开始执行,在我国大规模铁路建设中发挥极其重要的统计指导作用。但随着社会发展和铁路政企分开,与铁路固定资产投资活动相关的铁路投资、计划、工程、财务管理制度都发生较大变化和调整,《统规》亟待修订。通过论述《统规》修订工作的重点和所面临难点,提出具体的改进建议。
The “Statistical Rules for Railway Fixed Assets Investment” (hereinafter referred to as the “General Regulations”) is an important basis and normative legal document for the statistical work on fixed assets investment in the whole road. The current “General Rules and Regulations” (IRT [2009] No. 200) have been implemented since January 1, 2010 and have played an extremely important statistical guiding role in the large-scale railway construction in our country. However, with the social development and the separation of railways from the government, the railway investment, planning, engineering and financial management systems related to railway investment in fixed assets have undergone major changes and adjustments, and the “unification and regulation” needs to be revised urgently. By discussing the key points and difficult points in the revision of “General Regulations”, we put forward specific suggestions for improvement.