目前,铁路运输企业财务会计工作中还存在不少问题,必须予以重视并加以解决。一是资金投向与结构不合理。在大修与更改、生产与非生产、重点与非重点项目的安排上有失偏颇,不能优先考虑重点项目和主要部门的投入,造成生产资金周转不灵。同时,由于工程预算与施工管理不严,预算不实,层层转包,偷工减料问题严重,降低了资金使用效益。二是缺乏有效的成 At present, there are still many problems in the financial and accounting work of railway transport enterprises, which must be paid attention to and solved. First, capital investment and structure are not reasonable. In the overhaul and alteration, production and non-production, key and non-key projects arranged biased, can not give priority to key projects and major sectors of investment, resulting in poor working cash flow. At the same time, as the project budget and construction management lax, budget is not real, subcontracting at every level, jerry-building a serious problem, reducing the efficiency of the use of funds. Second, the lack of effective into