一、现行铁路建设资金来源存在的主要问题 长期以来,我国铁路建设主要依靠铁路自我积累形成国家投资,以货运附加费形式征收的铁路建设基金,作为国家财政对铁路的直接投资。1997年,铁路专项建设基金占本年完成投资的46％,在投资上实行“以路建路”的政策;通过市场融资尚不足铁路投资的10％。近年来在吸引外资方面也做了不少尝试,但鉴于 I. Main Problems Existing in the Sources of Railway Construction Funds For a long time, China’s railway construction has mainly relied on the railway to accumulate itself as a state investment, and railway construction funds levied in the form of freight surcharges have been used as direct investments by the state finance in railways. In 1997, the special fund for railway construction accounted for 46% of the investment completed this year, and implemented the policy of “building roads with roads” in investment; the financing through the market is still less than 10% of the railway investment. In recent years, a lot of attempts have been made to attract foreign investment, but given that