铁路客货运输进款清算办法的演变历程及主要启示  

The Evolution and Main Insights of China Railway Passenger and Freight Transportation Settlement Institution

作　　者：刘禹 唐恩斌 窦静雅 肖楠 冯华超 LIU Yu;TANG Enbin;DOU Jingya;XIAO Nan;FENG Huachao(China State Railway Group Co.,Ltd.,Senior Accountant,Beijing 100844,China;China Railway Economic and Planning Research Institute Co.,Ltd.,Assistant Research Fellow,Beijing 100038,China;China Railway Economic and Planning Research Institute Co.,Ltd.,Research Associate,Beijing 100038,China;China Railway Design Corporation Co.,Ltd.,Senior Engineer,Shenzhen 518000,China)

机构地区：[1]中国国家铁路集团有限公司财务部,北京100844 [2]中国铁路经济规划研究院有限公司,北京100038 [3]中国铁路设计集团有限公司华南分公司,广东深圳518000

出　　处：《铁道经济研究》2023年第3期12-17,共6页Railway Economics Research

基　　金：国铁集团科技研究开发计划课题(2021F007)。

摘　　要：我国铁路运输进款清算办法自建国以来经历了多次调整,每次调整的实质性变化,不仅体现在对清算机制认识的不断深化上,也符合外在经济环境的客观要求和铁路发展的实际需要,同时,还依赖于科学技术进步的支持。分析国外典型国家的铁路清算办法,为我国铁路清算办法优化完善提供启示和借鉴。随着国民经济发展、铁路改革深入、科学技术进步、对清算认识更新、实施清算办法实践探索,以及新的理论方法出现,铁路运输进款清算办法不断完善,不断适应市场经济和铁路发展的要求。The railway settlement institution of China was changed many times since 1949.The substantial changes in each adjustment are not only reflected in the deepening of the understanding of the railway settlement institution but also in the objective requirements of the external economic environment and the actual needs of railway development.In addition,it also relies on the support of scientific and technological progress.By analyzing the railway settlement institution of typical foreign countries,it provides inspiration and reference for us to further improve the optimization and perfection of the railway settlement institution in China.With the development of the national economy,the deepening of railway reform,the advance of science and technology,the updating of the understanding of railway settlement,the practical exploration of the implementation of railway settlement institutions,as well as the emergence of new theoretical methods,China railway settlement institution has been continuously improved,and constantly adapted to the requirements of the market economy and railway development.

关 键 词：铁路运输 进款 清算办法 演变 

分 类 号：F532.6[经济管理—产业经济] F530.68