改革开放以来,我国铁路管理在深化改革等方面取得了较大进展。但是,由于我国铁路长期实行“大一统”的经营管理模式,随着社会主义市场经济体制的逐步建立,铁路现行体制存在的问题日益突出。本文通过对影响运输成本因素的分析,探究基于运输成本提高成本核算质量的措施。 Since the reform and opening up, China’s railway management has made great progress in deepening the reform and so on. However, with the long-term implementation of the “one size fits all” management model in our country’s railways, with the gradual establishment of a socialist market economic system, the problems existing in the existing railway system have become increasingly prominent. In this paper, we analyze the factors influencing transportation costs and explore ways to improve cost accounting based on transportation costs.