铁路货运管理典型问题及查证方法研究  

Research on Typical Problems and Verification Methods of Railway Freight Management

作　　者：郑晓波 梁娜 ZHENG Xiaobo;LIANG Na(China State Railway Group Co.,Ltd.,Beijing 100844,China;National Railway Administration,Beijing 100844,China)

机构地区：[1]中国国家铁路集团有限公司审计局,北京100844 [2]国家铁路局安全技术中心,北京100844

出　　处：《铁道经济研究》2023年第2期46-49,共4页Railway Economics Research

摘　　要：近年来,铁路货物运输已经成为国民经济的重要组成部分,2022年国家铁路完成货物发送量39亿t,同比增长4.7%。在成绩的背后同时存在个别铁路运输企业为了完成货运考核指标,利用铁路运价下浮政策,在托运人配合下采用“换票运输”方式虚增货运发送量;利用货运两端杂费全额清算给发到局的政策,采用先收后退方式虚增两端收入;通过运输企业所属多经公司收取明令取消的货运杂费等典型问题。针对典型问题,将平时工作中行之有效的查证方法固化为数字化的审计模型,探索利用信息化技术对财务和业务数据进化多维度关联分析,及时发现和堵塞漏洞,促进企业高质量发展。In recent years,railway freight transport has become an important part of the national economy.In 2022,the national railway completed 3.9 billion tons of cargo delivery,up 4.7%year on year.At the same time,there are some individual railway transport enterprises in order to complete the freight assessment index,using the policy of railroad tariff downward,in cooperation with the shipper to use the"ticket exchange transportation"way to inflate the amount of freight sent.These railway transportation enterprises take advantage of the full liquidation of freight miscellaneous fees at both ends of the freight to the departure and arrival bureau in full,the use of the first to collect and then refund the way to inflate the revenue at both ends.And they collect the expressly abolished transport and miscellaneous fees through the multi-agent companies affiliated with the railway transport enterprises.In response to typical problems,the proven verification methods in the usual work are cured into a digital audit model.This paper also explores the use of information technology to evolve multi-dimensional correlation analysis of financial and business data to timely identify and plug loopholes and promote high-quality enterprise development.

关 键 词：虚增发送量 虚增收入 换票运输 收费 查证方法 

分 类 号：F532[经济管理—产业经济]