公路基本建设资金监管问题研究-会计学专业论文.docx

Study on the regulation of highway capital construction fund A Dissertation Submitted for the Degree of Master Candidate：Xiong Yan Supervisor：Prof. Zhou GuoGuang Chang’an University, Xi’an, China I I 摘 要 公路建设是国民经济的重要组成部分，对促进和带动社会经济的持续、快速、健康 发展至关重要，公路在整个社会和经济发展中具有不可替代的支撑作用。公路已逐步形 成多元投资主体共同投资的新格局，加强公路建设资金的监督管理，保证资金安全、合 理有效使用，对促进公路事业的健康发展具有重要意义。众多学者从公路建设资金监管 长效机制、投融资监管和基本建设程序中监管等多个角度进行了比较详尽的研究。然而， 从这三个角度综合分析公路建设资金监管问题的研究较为少见。 为此，本文以政府监管理论为基础，对发达国家公路基本建设资金监管运行现状进 行研究，分析出其有益经验以资借鉴；同时，提出我国公路基本建设资金监管存在的问 题，并对其形成原因进行分析。最后，针对问题和形成原因，并借鉴国外的经验，提出 改善我国公路基本建设资金监管的切实可行措施。本文主要结论如下： 首先，通过建立和完善公路建设资金监管法律法规体系，同时，逐步完善公路建设 投资管理体制来完善公路建设资金监管机制。其次，通过完善收费公路权益转让法律法 规和建立 BOT 的法律法规等监管体系建立和完善公路建设资金投融资监管。最后，通过 完善建设投资决策、严格执行招投标、严格勘察设计程序、严格执行基本建设程序、加 强建设单位管理费的监管、加强资产移交的执行等环节的监管基本建设程序。 关键字：公路基本建设资金，投融资监管，监管机制，基本建设程序 III III IV IV Abstract The highway construction is an important part of the national economy, and is crucial to promote and drive the social economic continuous, fast, healthy progress, highway plays an irreplaceable role in supporting the social and economic development .The highway has been gradually formed multivariate investment main body joint investment of the new pattern, strengthen highway construction supervision and management of funds, ensure the safety, reasonable and effective use, to promote highway enterprise the healthy development has the vital significance. Many scholars study from highway construction funds supervision long-term mechanism, financing supervision and basic construction procedure supervision more angles were compared with detailed. But, from the three angles of comprehensive analysis of highway construction supervision and control of funds problem in the study of rare. Therefore, the government regulation theory as the basis, to the developed country highway capital construction supervision operation status of research, analyze the beneficial experience for reference; at the same time, put forward our country highway construction capital to superinten