财政部规范行政事业单位资金往来结算票据使用管理

<正>为了进一步完善财政票据管理制度,加强资金往来结算票据管理,近日,财政部以财综〔2013〕57号文件下发《关于进一步加强行政事业单位资金往来结算票据使用管理的通知》。《通知》要求:一、行政事业单位通过国库集中支付方式取得的财政性资金,按照财综〔2010〕111号文件的规定,不开具资金往来结算票据,使用《财政直接支付入账通知书》或《财政授权支付额度到     

数字人民币智能合约在铁路客票+业务支付结算的应用研究

铁路客票+业务具有需分账结算、多元化运营等特点,数字人民币是中国人民银行发行的法定数字货币,具有可编程、支付即结算等区别于现有货币体系的特性,相较于传统支付方式,数字人民币有明显的低成本、高效率等优势。基于其特性,数字人民币可为铁路客票+业务支付结算提供合规、高效的有力支撑。首先阐述了数字人民币运营机制、特性及“铁路客票+业务”的特点,在此基础上研究设计了铁路客票+业务数字人民币独立数字钱包体系、多级数字钱包体系,分析了基于数字人民币智能合约的铁路客票+支付结算业务流程,以及不同资金收付模式下的资金流程,提出了与传统支付方式统一结算的可行性方案,可为未来数字人民币在铁路客票+业务的运用提供参考。     

对交通基本建设资金成本问题的探讨

在基本建设资金多渠道和投资有偿使用的情况下,建设资金的取得和使用必须付出代价,花费成本。建设资金成本是为筹集和使用基本建设投资而支付的费用总和。按资金取得的形式来划分,主要包括由借款筹资形成的债务资金成本和由发行股票筹资形成的主权资金成本两部分。目前交通基本建设有偿筹集使用的资金主要采用投资借款的方式,尚末采用发行股票的方式,因此没有产生主权资金成本,集中表现为债务资金成本。一般从取得资金时开始发生,直至全部偿清资金时结束,反映为连续过程的费用支出。 从连港港口建设资金使用的实际情况来看,资金成本主要体现…     

谈结算中心在企业集团的应用

本文结合秦皇岛港集团资金结算中心的具体做法,阐述了集团内部资金结算中心的作用。一、结算中心运行方式1.资金结算中心在开户银行设立总账户,该账户办理集团内各单位对外的结算业务,并保持一定数量的活期存款,保证各单位的对外支付。2.在总账户下,按各单位资金性质的不同为其     

交通工程建设项目竣工结算支付内部控制案例

交通工程竣工结算是工程项目实施的最终阶段,A公司建设运营期改扩建成本高、项目繁多,部分工程建设周期跨年度,增加了工程竣工结算环节的复杂性。本案例通过运用内部控制理论,结合工程竣工结算具体要求,在前期预付款资金动态投放基础上,对以工程量清单计价法为基础的竣工支付结算支付控制进行分析,提出合理改进支付流程及完善企业内部控制体系建设的建议。     

论电子商务网上支付系统的功能与特点

电子商务是一种全新的商务模式,对传统支付结算方式的冲击很大。传统的支付结算系统是以手工操作为主,以银行的金融专用网络为核心,通过传统的通信方式(邮政、电报、传真等)来进行凭证的传递,从而实现货币的支付结算。其中,使用的支付工具不论是现金,还是支票、传单都是有形的,     

浅析公路部门工程建设项目的支付结算及财务核算

随着经济的高速发展,社会对公路交通需求不断增大,公路建设工程不断增加。工程建设项目的支付结算及财务核算,关系到工程建设资金使用的安全及效益问题。本文简要说明了公路部门工程建设项目支付结算及财务核算的情况,指出需要改进和规范的问题,并提出了解决措施。     

武汉局集团公司基于国铁商城的财务集中支付探讨

财务集中管理是财务管理发展的一种趋势，有增加资金沉淀、降低财务管理成本、增强企业信誉等优势。国铁商城正式运行后，客户按订单对商家进行支付，该结算模式使铁路企业支付业务的工作量剧增，给铁路财务管理带来压力。在现有条件下对国铁商城集中支付流程进行模拟，对不同铁路企业同一月份向同一商家的订单提出集中支付构思，发现对国铁商城进行集中支付不仅可以充分利用国铁商城的信誉期限为铁路企业带来大量资金沉淀，还能大幅减轻铁路资金结算系统压力，降低铁路企业财务管理的人工成本，并能进一步促进国铁商城的规范化管理。铁路局集团公司可以通过对国铁商城集中支付的实施，为铁路财务集中管理积累经验，进一步推动铁路局集团公司财务规范化和集约化管理。     

农村公路建设项目会计核算及财务管理存在的问题与对策

本文通过对农村公路建设项目资金财务管理相关部门进行调查,以海南省农村公路通畅工程建设项目会计核算中存在的问题为着重点,提出了设置统一基建账套、加强工程成本管理、规范工程款支付程序、强化会计基础工作、加大配套资金落实力度、重视竣工结算审计环节、及时做好竣工验收和资产交验工作以及研究制定规范的农村公路基建会计核算办法,通过GFMIS系统实现会计核算规范化、标准化等相关对策。     

浅谈施工企业存在的内控问题及规范办法

一、资金的管理在资金管理上,主要存在“散、乱、差”的现象。为了彻底解决资金的“散、乱、差”问题,需要进行的措施有以下两点:1.实行会计机构和人员集中管理。集中记账,统一管理,制定各岗位会计人员任职的硬性条件和任用程序,严把会计机构负责人用人关,各单位任用的会计机构负责人年终须由企业的人事和财务部门共同考核、批准。2.实行资金集中管理。制定资金中心管理办法,在资金周转量大的地区设立资金结算中心,统一管理和结算资金,加大银行集中支付和直接支付的比例,减少现金支付和分散支付,严格限定内部银行账户支付的范围。二、固定资…     

轨道交通PPP项目车公里付费模式下政府可行性缺口补助的计算——以天津地铁11号线一期工程PPP项目为例

PPP投融资模式通过社会资本方参与项目建设和运营,大大减轻地方政府城市轨道交通建设和运营所承担的投资风险及负担,拓宽融资渠道,减轻政府近期支出压力,实现优势互补,形成多方共赢的局面。其中,付费模式是轨道交通PPP项目的重要基础,关系到PPP项目的风险分配和收益回报,因而是政府和社会资本关注的核心问题,也是PPP项目合同中最为关键的条款。根据我国的多年实践,可行性缺口补助作为政府付费模式与使用者付费的结合,是我国城市轨道交通PPP付费的最佳模式之一,而车公里付费模式是可行性缺口补助模式中的最新模式。结合天津地铁11号线一期工程PPP项目,对车公里付费模式下政府可行性缺口补助的计算进行了研究,并就相关重点问题提出了建议。     

铁路旅客人身损害赔偿的法律实践

就7·23温州旅客动车事故赔偿法律适用、限额赔偿、保险补偿相关问题进行探讨，提出铁路旅客列车事故赔偿的法律适用、限额赔偿的制定方式以及完善旅客保险制度的建议，供完善铁路立法参考。     

《侵权责任法》的实施对审理铁路运输人身损害赔偿案件的影响

从铁路司法实践中最为棘手的路外伤亡案件入手，在对《侵权责任法》和新司法解释相关条文进行解析的基础上，对铁路运输人身损害赔偿纠纷案件相关问题从理论和实践上进行分析研究，重点提出针对铁路路外伤亡赔偿纠纷案件的具体法律适用方法和意见，以对正确处理铁路人身损害赔偿纠纷案件有所借鉴。     

铁路客票电子商务安全模式的研究

在充分利用互联网发展铁路客票电子商务中,安全模式的研究至关重要。在分析相关支付协议和安全技术的基础上,提出基于SSL协议的铁路客票电子商务交易平台。通过提高SSL协议的安全性,以及使用存储加密技术保证服务器数据信息的安全。铁路积极发展客票电子商务可有效提高经营效率和服务质量。     

An examination of the revenue generating capability of co-branded cards associated with Frequent Flyer Programmes

The Frequent Flyer Program (FFP) is fast changing the scope of ancillary revenues. The sale of miles to third-party partners has epitomised the revenue generating capability of FFPs, which has yielded co-branded credit cards as a prominent instrument in substantially boosting earning streams. This study triangulates the tripartite composition of airlines, banks and payment networks that formulate the sale of miles and the resulting value that accrues. A survey was conducted at a prominent commercial conference devoted to the subject area, along with secondary data to ascertain the financial impact of today's FFPs and to investigate the underpinning factors as to how they are producing such stellar incremental revenue streams. The findings indicate that there are a low number of active FFP members, while one-third of new members signup for a co-branded credit card. The hierarchical tier structure supporting the compositional framework of FFPs has a significant impact on membership levels and loyalty engagement. A large proportion of ancillaries now evolve from airline co-branded credit cards which have significantly contributed in propping up the overall value of FFPs. Banks are distributing record numbers of airline co-branded credit cards where the top tier segment spend heavily, while a substantial proportion of such rewards cards now propagate through the payment networks. The symbiotic commercial partnership that is being forged between airlines and banks is prodigious and the industry has engineered a tool that harnesses noticeable returns which can significantly assist in sustaining the financial future in an ever changing landscape.     

Structures of commitment in mode use: a comparison of Switzerland, Germany and Great Britain

Travellers commit themselves to particular behaviours through the ownership of cars and season tickets. They trade a large one-off payment for low or zero marginal cost at the point of use. It can be assumed that these commitments influence travel behaviour. To the knowledge of the authors there is no literature which addresses the choice between the commitment to the one or the other mode and its impacts on travel behaviour.The paper presents models using structural equation modelling to test a-priori hypotheses on the paths linking car-availability, season-ticket-ownership and modal usage. Modal usage is operationalised as the number of trips by car, public transport, or as the distances travelled by car or public transport. The models are based on three different surveys: Switzerland, Germany and Great Britain. The results confirm the dominance of car-availability, which drives the other variables, but the relationships are more complicated than generally assumed.     

铁路运输中军运运价优惠政策的探讨

铁路军事运输多年来一直享受国家军运运价优惠政策,根据铁路经营体制和机制改革现状,从市场经济、历史发展、国防效益、消费观念及支付能力等5个角度,分析实行军运运价优惠政策的必要性,提出对军运运价进行小幅度调整的设想。     

An analysis of an airport–airline relationship under a risk sharing contract

This paper analyzes a risk sharing incomplete contract under which an airline agrees to serve an airport in exchange for payment to/from the airport based on the difference between a realized and a target load factor. The key results are that we specified the relevant conditions on payments and utilities under which the incomplete contract can overcome the under-effort problem and achieve the efficient utility levels. These results are numerically illustrated by showing the impacts of the project prospect deterioration and the uncertainty increases on effort and utility levels.     

ICT and transport behavior: A conceptual review

Information and communication technologies (ICTs) have considerable importance for transport systems, as they provide access to travel information, planning tools, opportunities to share transport modes, to work at-a-distance, compare transport mode cost, make payment, improve safety and health, and to communicate travel patterns. Over the past decade, there has been massive growth in the availability of transportation ICT, in particular, smartphone applications. There is considerable evidence that ICTs have profoundly changed the ways in which transport systems are perceived and used, and mobilities performed, with far-reaching implications for transport mode choices and transport demand. Against this background, the paper seeks to conceptualize ICT with relevance for transport systems, and to discuss the implications for the environmental sustainability of the transport sector. Findings suggest that while some ICT innovations foster and support sustainable transport choices, others raise new and significant barriers to more sustainable transport futures.     

A critical review of contemporary Greek shipping policy 1981–1996

It has been argued that Greek shipping policy, during the whole post-war period, had mainly among its objectives the maximisation of the foreign exchange inflow from shipping. This objective has been achieved in the sense that shipping foreign exchange inflow was increasing up to and including 1981. For reasons explained, on board Greek flagged vessels foreign crews were allowed to work during the post-war period, a fact that has resulted — as shown by our research — in a foreign exchange payment of US$406 million per year. Naturally, foreign crews remit their wages to their countries. Fortunately, however, for Greek shipowners it was only in 1983 — under the pressure of the then acute shipping crisis — that Greek Government legislated that foreign crews should be paid in future not according to Greek crew wages but in accordance with the wages prevailing at their countries. Our research has shown that this policy measure benefited Greek shipping with US$321.4 million per year. Our analysis covers also further policy measures which constitute Greek shipping policy during the last 15 years. The cause of this article was to see a rather small economic nation like Greece taking policy measures for a giant (first world position) international offshore sector like its commercial shipping.