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伴随着我们国家社会主义市场经济的不断发展,铁路部门正式跨入了飞越式的发展时期。而运输方面作为铁路运输经济的一个重要环节,为我们国家铁路运输业做出了很大的成就。但从本质上而言,铁路运输企业的会计是一种行业会计。铁路运输企业与工商企业及其他运输企业特点,这样就决定了会计核算也具有一些不同于工商和其他运输企业会计的特点。
With the continuous development of the socialist market economy in our country, the railway department officially stepped into a flying development period. As an important link of railway transport economy, transportation has made great achievements for our country’s railway transportation industry. However, in essence, accounting of railway transport enterprises is an industry accounting. Railway transport enterprises and industrial and commercial enterprises and other transport enterprises, thus determining the accounting also has some different from the business and other transport enterprises accounting characteristics.