自1998年分营以来,中国邮政一直保持着分营以前的会计核算模式,邮件从收寄、分拣、运输到投递,全程全网作业,统一核算,企业之间不互相结算。下一步邮政又面临政企分开的体制改革,再维持长期以来的业务流程和核算模式,将无法适应市场竞争的需要。为加强邮政内部管理,发挥邮运网 Since its establishment in 1998, China Post has maintained the accounting mode before its operation. Mail has been collected, collected, delivered and delivered throughout the entire network. The entire account has been consolidated and the enterprises have not settled each other. In the next step, the postal service will face the institutional reform of separating the government from the enterprise. Therefore, it will not be able to meet the needs of market competition by maintaining long-term business processes and accounting models. In order to strengthen the internal management of postal service, play the postal service network