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作为一项新业务,邮政物流尽管尚处在起步阶段,但全国邮政对它寄予厚望,希望将它培育成中国邮政新的经济增长点（今年1～7月份全国物流业务收入已实现7.42亿元,占业务总收入的2.61％）。面对外部市场的激烈竞争,如何理顺邮政内部运行机制,尤其是当前如何规范邮政物流业务收入的核算,更是各级邮政物流部门关注最多的热点问题。一、规范物流业务收入核算的重要性鉴于以下原因,目前迫切需要针对现业局经营物流业务中最被关心的问题和经营管理工作的需要,制订一套切合目前邮政物流业务发展实际、可操作性较强的物流专业收入核算办法。1.物流业务种类越来越多,涵盖范围越来越广,收入所占比重越来越大（2002年,全国邮政物流业务收入计划为15.35亿元,占业务总收入的3％）,给物流业务收入的核算提出了更高、更细的要求。
As a new business, although the postal logistics is still in its infancy, the postal service of the country places great hopes on it and hopes to cultivate it into a new economic growth point of China Post (from January to July this year, the national logistics business revenue has achieved 742 million yuan , Accounting for 2.61% of total business income). Faced with fierce competition in the external market, how to streamline the internal operation mechanism of the postal service, especially how to standardize the postal logistics business revenue accounting at present, is also the hot issue that the postal logistics department at all levels pay the most attention to. I. Regulating the Importance of Logistics Business Revenue Accounting Due to the following reasons, there is an urgent need to formulate a set of measures that are most concerned about the most concerned problems and operation and management work in the logistics business of the Bureau. Strong professional logistics revenue accounting methods. 1. More and more types of logistics business, covering more and more widely, the proportion of income is increasing (in 2002, the national postal logistics business revenue plan for 1.535 billion yuan, accounting for 3% of total revenue), to Logistics business revenue accounting put forward higher, more detailed requirements.