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铁道部财务局、中国铁道财会学会,最近举办了铁路局总会计师研究班.并请杨纪琬、陶省隅、许毅等同志就会计、财政、利改税问题作了辅导报告.中国铁道财会学会理事长叶克明、铁路运价委员会主任廖诗权,铁道部财务局长张有民等同志作了专题发言. 学习期间,理论联系实际,就如何结合铁路运输生产的特点搞好财会工作的改革、怎样完成财会工作三大任务以及有关实行经济责任制、开展多种经营等问题进行了研讨.大家在肯定改革成绩的同时,还认识到铁路财会工作改革的深度和广度还不够,在财会工作的指导思想上和成本管理、财产管理,资金运用、会计核算等方面都还存在着一些问题.一致认为,当前改革的中心环节是增强企业的活力,使企
Ministry of Railways Finance Bureau, China Railway Finance Association, recently organized a chief accountant of the Railway Bureau research class and invited Yang Jilian, Tao Youyu, Xu Yi and other comrades on accounting, finance, tax reform and counseling made a report.China Railway Finance Society Lecturer Ye Keming, director of the railway railway committee, Liao Shuiquan, director of the railway freight commission, and Zhang Youmin, the finance minister of the Ministry of Railways made speeches on how to complete the accounting work in connection with the characteristics of railway transport during the study period Three major tasks and the implementation of the economic responsibility system to carry out a variety of business issues such as discussion.We affirmed the achievements in reform at the same time, also realized that the depth and breadth of railway finance and accounting reform is not enough, in the guiding ideology of accounting work and Cost management, property management, capital utilization, accounting, etc. There are still some problems in the consensus that the central part of the current reform is to enhance the vitality of enterprises so that enterprises