新时期下铁路集装箱企业的会计管理已经成为影响和制约运输企业市场竞争能力和经济效益提高的关键问题。现从铁路集装箱企业会计的特点出发,论述了铁路集装箱企业会计工作不规范的主要表现,并详细的分析了铁路集装箱企业内部会计监督制度的基本内容和铁路集装箱企业会计质量管理的主要对策。 Accounting management of railway container enterprises in the new period has become a key issue that affects and restricts the market competitiveness and economic benefits of transportation enterprises. Starting from the characteristics of the railway container business accounting, this paper discusses the main manifestations of the non-standard accounting work of the railway container enterprises, and analyzes in detail the basic contents of the internal accounting supervision system and the main countermeasures of the railway container enterprise accounting quality management.