改革铁路建设基金理顺运输市场关系

铁路建设基金与运价均属分配领域的范畴，它在实践中出现的问题表现为破坏简单再生产和扩大再生产的关系，降低企业在运输市场上的竞争力，破坏了市场公平竞争，不利于中央政府的财政平衡。其成因是增加运力和塑造企业市场主体两个相互矛盾的政府目标。在市场经济条件下，应还铁路建设基金的运价性质；改革企业产权组织形式，以国有资本控制更多的社会资本；对铁路实行＂减税让利＂政策，以使社会资金流向铁路。作为过渡措施，把建设基金的一部分转入运价，另外一部分作为专项资金，作为中央政府对铁路运输企业财政补贴的资金来源。

Reform Railroad Construction Fund and Balance Relations Among Transportation Market

Railroad construction fund is a concept in distribution as well as freight. It brings about several problems, e. g. mixing relations between simplified reproduction and enlarged reproduction, declining competitive power of enterprises in transportation market, harming to balance of governmental budget. The contributing factor is the conflict goals between promoting transport capacity and establishing enterprises' independent body. The ways to solve the problems are to change the nature of fund, to reform the organization of ownership, to control more social capital by using state owned capital, to carry out preferential policies. As interim policy, part of railroad construction fund should be brought into freight, the rest be transferred as special fund to subside railroad companies.