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我国的公交企业与其他的企业有着很大的差别,在经营活动方面具有很高的社会经济效益,同时又具有社会公共服务性质。在积极推进公交系统发展的前提下,公交企业的的社会效益是生存发展的根本,经济效益则是生存发展的需要。伴随着我国经济的发展,城市的扩张,公交体系的壮大,部分公交企业在财务管理方面的问题也逐渐突显出来。例如,企业的财政补贴需求逐年上涨,资金周转存在困难、巨额债务偿还有难度、企业的效益不佳等等。因此,在新的经济形势下,加强和完善公交企业的财务管理工作,成为了公交财务工作新课题。本文根据国家颁布的相关财政政策,对公交企业财政补贴下的财务管理提出了相关的对策和几点思考。
The bus companies in our country have great differences from other enterprises. They have very high social and economic benefits in their business activities and at the same time have the nature of public service. Under the premise of actively promoting the development of the public transportation system, the social benefits of public transportation enterprises are the basis for their survival and development, while the economic benefits are the need for survival and development. With the development of our economy, the expansion of the city and the growth of the public transportation system, the problems of some public transport enterprises in the aspect of financial management have also been gradually highlighted. For example, the demand of enterprises for financial subsidies has risen year by year, difficulties in cash flow, difficulty in repaying huge debts, inefficiency of enterprises and so on. Therefore, under the new economic situation, strengthening and improving the financial management of public transport enterprises has become a new topic in public finance work. According to the relevant fiscal policies promulgated by the state, this paper puts forward the relevant countermeasures and reflections on the financial management under the financial subsidies of public transport enterprises.