铁路运输企业会计科目辅助核算问题探讨  

The Accounting Subjects Assisted Accounting in Railway Transport Enterprise

作　　者：朱文双[1] 

机构地区：[1]山东工商学院,山东烟台264005

出　　处：《山东商业职业技术学院学报》2016年第3期19-22,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：2013年中国铁路完成"政企分开"后,铁路市场化改革进入实质性进展阶段。新形势下对铁路运输企业的会计信息质量提出来越来越高的要求。研究会计科目辅助核算在铁路运输企业核算中的应用并提出完善会计核算的建议,对铁路运输企业加强会计核算起着重要作用,也有利于提高企业会计信息质量。After China Railway completed ' separate government from enterprises' in 2013,Railway market reform has entered into the phase of substantial progress. Under the new situation,the requirements of accounting information quality in railway transport enterprise are getting higher and higher. This thesis researches accounts auxiliary accounting application in railway transport enterprise accounting and gives some advice to perfect the accounting. It plays an important role and improves the quality of enterprise accounting information for railway transport enterprises to strengthen accounting.

关 键 词：会计科目 辅助核算 铁路运输企业 

分 类 号：F530.68[经济管理—产业经济]