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《企业财务通则》和《企业会计准则》于今年7月1日正式实施。这是我国财会制度的一次根本性的改革。铁道部所属企业从行业划分上大致可划分为铁路运输、工业、物资供应、施工四大系统。在这次财会制度改革中,尤以铁路运输企业面临的改革任务最为繁重。铁路运输业是国民经济的基础产业,在注重企业效益的同时,更要从社会公益性角度考虑;另一方面,由于生产上运输集中调度指挥。又使铁路运输业具备“高度集中,大联动机、半军事化”的特点,在建立社会主义市场经济体系过程中,如何实现政企分开,转换企业经营机制,是铁路运输业面临的一个重大课题。在财会制度上,铁路运输企业深受原苏联模式的影响,存在会计主体模
The General Rules for Corporate Finance and the Accounting Standards for Business Enterprises came into effect on July 1 this year. This is a fundamental reform of the accounting system in our country. The enterprises affiliated to the Ministry of Railways can be roughly divided into four major systems, namely rail transportation, industry, material supply and construction, from the industry division. In this reform of the accounting system, especially the railway transport enterprises are facing the most arduous task of reform. Railway transportation industry is the basic industry of the national economy, while paying attention to the efficiency of enterprises, but also from the social welfare point of view; the other hand, due to the production of centralized transportation scheduling command. In the process of setting up a socialist market economy system, how to achieve the separation of government from enterprises and the transformation of the operating mechanism of the enterprises are the characteristics that the railway transportation industry has to face in the process of establishing “a highly centralized, large-linkage and semi-militarized” system. A major issue. In the accounting system, the railway transport enterprises by the former Soviet Union model, the existence of the main accounting model