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资金是企业运营血脉,是企业生产经营活动的根本。资金的集中管理,可以压缩运营成本、提升经济效益,实现资金留存和运用的合理化。铁路运输企业是一个由车、机、辆、工、电等五大专业构成的运输系统,铁路局一级才是完全的经济核算单位。铁路局所属的运营站段,则只是围绕运输生产服务的成本核算单位。由于铁路运输的特殊性,铁路运输企业一直采取的是收支两条线的财务核算形式,能直接从外部取得客、货运收入的只是车务部门,即车站、车务段、客运段等单位。其他四大专业单位,全部都是成本消耗大户,这些单位本身不能从外部取得一分钱收入,却消耗着绝大部分的经济资源,这是由铁路运输企业的生产组织特点所决定的。
Funding is the vein of business operations, is the fundamental business production and management activities. The centralized management of funds can reduce the operating costs, enhance economic efficiency, and ensure the rationalization of capital retention and utilization. Railway transport enterprises is a transport system consisting of five major disciplines such as vehicles, machines, vehicles, engineering and electricity. The railway bureau level is a complete economic accounting unit. The railway station belongs to the operating station segment, it is only around the cost of shipping production services unit. Due to the particularity of railway transport, railway transport enterprises have always taken the form of financial accounting of two lines of receipts and payments. Those who can directly obtain the receipts and freight revenues from the outside are the vehicle departments, that is, the stations, depots, passenger segments and other units . The other four major professional units are all cost-intensive. These units themselves can not obtain a penny of income from the outside but consume the vast majority of economic resources, which is determined by the characteristics of the production organization of the railway transport enterprises.