论文部分内容阅读
会计工作是是企业执行财政经济工作的基础,是进行各项事务的起点,铁路企业会计工作是铁路企业进行资源配置以获取经济利益的一项重要的基础工作。铁路作为国家经济建设的一个重要的组成部分,其会计工作必须和铁路的改革发展相适应,和社会经济发展步骤紧密连接,以便能和其他经济制度相协调,共同促进国家经济发展。会计是企业经济活动的基础,随着企业会计准则实施范围的进一步扩大和高速铁路迅速发展,铁路会计的工作管理也要做出相应的改革,以适应国民经济和铁路企业高速发展的要求。
Accounting work is the basis for enterprises to carry out their financial and economic work and the starting point for carrying out various tasks. The accounting work for railway enterprises is an important basic work for railway enterprises to allocate resources for economic benefits. As an important part of the national economic construction, the railway must adapt its accounting work to the reform and development of the railway and be closely connected with the steps of social and economic development so as to be in harmony with other economic systems and jointly promote the economic development of the country. Accounting is the basis of the economic activities of enterprises. With the further expansion of the scope of the implementation of the Accounting Standards for Business Enterprises and the rapid development of high-speed railway, the management of railway accounting should also make corresponding reforms to meet the requirements of national economy and the rapid development of railway enterprises.