随着改革开放的不断深入,我国政府利用世界银行贷款规模日益扩大,取得了不少成绩,涉及的行业也越来越广。内河航运业于1995年也首次利用世行贷款进行航道改造。但随着贷款额度、项目规模的不断扩大,项目的财务管理也存在一些问题,如项目配套资金的落实、贷款资金的使用、监督和 With the continuous deepening of reform and opening up, China’s government has made extensive use of the World Bank loan scale and made many achievements. The industries involved are also getting wider and wider. The inland shipping industry also made use of World Bank loans for the first time in 1995 to make waterway reconstruction. However, with the extension of loan quota and project size, there are some problems in the financial management of the project, such as the implementation of project matching funds, the use of loan funds, supervision and