公路经营业务会计核算办法  

Rules of accounting calculation in highway operation

作　　者：俸芳[1] 王满良[2] 

机构地区：[1]长安大学经济与管理学院,陕西西安710064 [2]陕西交通职业技术学院资产管理科,陕西西安710021

出　　处：《长安大学学报（社会科学版）》2007年第3期26-30,共5页Journal of Chang'an University(Social Science Edition)

基　　金：交通部科技项目(2004312812090)

摘　　要：伴随着中国公路交通的迅猛发展,公路收费经营业务的全面拓展使得现行会计制度已经无法满足其衍生的特殊业务核算的需要。为有效实施资产保全、持续经营、资产减值准备、公路资产折旧或价值摊销、成本费用核算等一系列会计核算,分析衍生的公路经营业务对会计核算的价值影响。分析认为:构建新的会计核算框架应当包括会计核算的范围、固定资产的确定、收益的确认,同时涉及新增会计科目、合并调整原有会计科目和会计报表的编制。The current accounting system cannot meet the needs of special transactions in the development of highway tolling operation. So there is a need to analyze such accounting issues as the asset maintenance, sustainable operation, provision for impairment of assets, provision for depreciation or amortization of highway assets, and highway operation costs and expenses. The basic idea given by the conclusion is that the new accounting framework should be established, which includes the accounting range, the recognition of fixed assets and revenues, the addition of new accounts, the adjustment of the original accounts and the preparation of accounting reports.

关 键 词：公路运输经济 工商管理 会计学 公路经营业务 会计核算办法 资本保全 持续经营 

分 类 号：F540[经济管理—产业经济]