铁路预算外资金审计规范  

Audit Standard of Extra-Budgetary Funds on Railway System

作　　者：郭雪萌[1] 杨爱芬[1] 

机构地区：[1]北方交通大学经济管理学院,北京100044

出　　处：《北方交通大学学报》2000年第6期115-118,122,共5页Journal of Northern Jiaotong University

基　　金：铁道部发展项目(97F30)

摘　　要：以国家有关预算外资金管理的规章制度为依据 ,以铁路系统中预算外资金较为集中的事业单位为研究对象 ,论述了预算外资金的含义和范围 ,针对当前预算外资金管理中存在的主要问题 。According to the rules and laws about extra budgetary funds, and making institutions and facilities as the research objective which has many extra budgetary funds in railway system, this paper discusses the implication and scope of the extra budgetary funds, puts for ward the audit key points and substance for extra budgetary funds which are directed against the problems existing in management.

关 键 词：铁路系统 预算外资金 审计规范 

分 类 号：F239.62[经济管理—会计学]