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公路运输企业车辆挂靠经营是20世纪90年代以来,随着改革开放的不断深化而在道路运输企业逐步发展起来的一种车辆经营方式。挂靠运输业务会计核算是一个值得关注的会计专业问题。广东省拱北汽车运输有限责任公司挂靠运输会计核算实务表明,认真关注并努力解决公路运输企业挂靠运输会计核算存在的问题,有助于促使道路运输挂靠运输业务的健康有序发展。
Road vehicles affiliated vehicles operating business is the 20th century, 90 years, with the deepening of reform and opening up in the road transport enterprises and gradually developed a vehicle management. Affiliated transport business accounting is a noteworthy accounting professional issues. Guangdong Province Gongbei Motor Transport Co., Ltd. attached to the transport accounting practice shows that serious attention and efforts to solve the problem of road transport enterprises linked to the transport accounting, will help to promote the healthy and orderly development of road transport linked to the transport business.