研究目的:铁路建筑材料按采购权限和责任主体的不同分为甲供材料、甲控材料和自购材料三类。文章首先介绍了甲供材料管理的目的、风险分担原则和正常的结算方式，结合当前铁路建设项目甲供材料费用结算实际，重点指出了存在的两类问题，并详细剖析了问题产生的根源及其对项目管理的不利影响，最后依据有关规章制度和合同原则提出合理化建议。
研究结论:( 1) 新编制概算的项目，应采用市场价作为概算材料价; 采用价差系数调整材料基价方法编制概算且已批复的项目，在概算清理时根据概算材料费用重新计算甲供材料清单价格，并依据该价格对已结算的甲供材料费用进行调整; ( 2) 根据实际工程量变化和合同约定，对甲供材料清单数量动态调整，作为控制实际供应量的限额; 施工单位通过优化配比和降低损耗节约的材料不应视为“甲供材料量差”，不应从合同内扣除。
Research purposes: According to the purchasing power and the liability subject，the construction materials for railway project can be divided into the materials supplied by Party A，the materials controlled by Party A and the materials purchased by construction enterprise． The materials supplied by party A are the materials purchased by the owner organized by the Ministry of Railways or directly purchased by the owner through bidding for the project． This paper introduces the management purpose，risk － sharing principle and method of settling accounts of the materials supplied by Party A firstly，points out the two kinds of the problems based on the current management situation，analyzes the reasons for the problems and the negative influences caused by the problems，and offers the suggestions according to the relative rules and contract principle．
Research conclusions: ( 1) The material market price should be as the material general estimate prise for the project with new general estimate． The prise different coefficient should be used for adjusting the general estimate made with the basic prise method for the approved project． The recalculation of the prises of the materials supplied by Party A should be made when checking up the general estimate and the cost of the materials supplied by Party A with settling accounts should be adjusted on the base of the recalculation． ( 2) The dynamical adjustment should be made for the materials quantities as the actual supply limit and the materials saved by contractor should not be deduced from the contract．
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