铁路是衡量一个国家发展程度的重要指标,近年来我国铁路事业快速发展,由于铁路运输企业经常处于运行状态,对会计体制构建有很高的要求。本文通过查询大量的文献并结合铁路运输企业的实际情况,阐述了构建铁路管理会计体系的原则与方法,希望对我国铁路事业的发展有一定帮助。 Railway is an important indicator to measure the degree of development of a country. In recent years, the railway industry in our country has developed rapidly. Since railway transport enterprises are often in a state of operation, there is a high demand for the construction of an accounting system. This paper, through inquiring a large number of documents and combining with the actual situation of railway transport enterprises, elaborates the principles and methods of constructing the railway management accounting system, hoping to be helpful to the development of railway industry in our country.