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德国铁路控股公司(以下简称“德铁”)成本控制的基础是成本中心,成本中心负责核算和控制中心发生的全部费用,成本控制标准是成本预算和标准成本。成本核算体系由满足外部需要的实际成本核算系统和满足内部成本控制需要的成本核算系统组成。德铁的融资渠道主要有:政府补贴、银行贷款、债券和有机融资。其中,政府补贴范围包括铁路改革、基础设施和短途客运公司。借鉴德铁成功经验,政府应对铁路在融资等方面给予政策支持。要对成本进行有效控制,并推进企业信息化工作;以全面预算管理为主体,建立严密、科学的内控和责任体系;在财务会计上实行“客、货、网分账核算”,在此基础上建立公平的铁路运输市场竞争环境。
The cost control of Deutsche Bahn AG (Deutsche Bahn) is based on a cost center, which takes charge of accounting and control of all costs incurred in the center. Cost control standards are cost estimates and standard costs. The cost accounting system consists of an actual cost accounting system that meets external needs and a cost accounting system that meets the needs of internal cost control. Deutsche Rail’s financing channels are: government subsidies, bank loans, bonds and organic financing. Among them, the scope of government subsidies include railway reform, infrastructure and short-distance passenger transport companies. Drawing on the successful experience of the German Railways, the government should give policy support to the railway financing and other aspects. To effectively control the cost and promote the work of enterprise information; comprehensive budget management as the main body to establish a rigorous and scientific internal control and responsibility system; in the implementation of financial accounting, “passenger, cargo, net accounting”, on this basis Establish a fair competition environment in the railway transportation market.