1994年以来,财政基本建设资金的管理日趋规范化、制度化、程序化,初步形成了中央、地方分级管理,资金分层下拨的管理格局。随着基本建设投资的市场化,特别是加入WTO 后基本建设投资主体的多元化,对现行的财政基本建设资金的拨付程序、核算办法、管理方式提出了新的要求,如何合理高效地运用财政 Since 1994, the management of financial capital construction has become more and more standardized, institutionalized and proceduralized, initially forming the management pattern of hierarchical management of central and local governments and decentralization of funds. With the marketization of capital construction investment, especially the diversification of capital construction investment after China’s accession to the WTO, new requirements have been put forward on how to allocate funds, accounting methods and management methods for the current capital construction funds and how to utilize the financial resources rationally and efficiently