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铁路运输企业固定资产,是铁路运输生产的主要物质基础,是推动铁路运输生产有序进行的重要物质保障。随着当前我国铁路建设规模的日益扩大,技术改造的不断加强,固定资产占整个企业资产的比重越来越大,所以如何提升固定资产管理效率,完善其核算,不仅是铁路企业维持日常运作的基本需求,同时也是对铁路效益进行评价的主要参考依据之一。本文旨在通过对铁路运输企业固定资产折旧计提过程中存在的问题进行分析,提出解决措施,进而提升铁路运输企业固定资产折旧计提工作质量,使其更加具有科学性。
The fixed assets of railway transport enterprises are the main material basis for rail transport production and the important material guarantee for the orderly progress of railway transport production. With the increasing scale of railway construction in our country and the continual strengthening of technological transformation, the proportion of fixed assets in the total assets of the whole enterprise is getting larger and larger. Therefore, how to improve the efficiency of fixed asset management and improve its accounting is not only the daily operation of railway enterprises The basic needs, but also the evaluation of the railway efficiency is one of the main reference basis. The purpose of this paper is to analyze the problems existing in the process of accrual of depreciation of fixed assets by railway transport enterprises and propose solutions to further improve the quality of depreciation accrual of railway transport enterprises and to make them more scientific.