本文介绍了铁路运输支出科目体系的研究成果。这项研究突破了把支出科目的作用局限于记账、算账的传统观念,认为运输支出科目体系是铁路运输成本管理信息系统的有机组成部分,应具有系统性和多功能性;提出了运输支出科目体系设置的原则,并制定了铁路运输支出科目体系改革方案。此项研究成果已被铁道部正式采用。 This article describes the research results of the railway transportation expenditure system. This study broke through the traditional concept of limiting the role of expenditure subjects to bookkeeping and settlement. It considers that the system of transportation expenditure account is an integral part of the railway transportation cost management information system and should be systematic and multifunctional. The paper proposes transport expenditure The system of subjects set the principles and developed a rail transport expenditure system reform program. The research results have been formally adopted by the Ministry of Railways.