铁路运输企业会计

铁路运输企业会计目标模式初探

A Study on Accounting Objective Mould of Railway Transportation Enterprise

最后，分析出每一个具体问题所影响到的会计信息质量特征，构建铁路运输企业会计信息质量问题分析框架。

Then , we analyzed each specific problem affecting the quality of accounting information characteristics , built the railway transport enterprises accounting information quality analysis framework .

在本文的第四章中，首先按照站段-路局-铁道部的数据流动过程，分三部分梳理铁路运输企业会计信息流动中可能产生会计信息质量问题的活动，并对其作出风险点分析。

In the fourth part of this paper , in accordance with the Railway segments we divided the accounting flow processes into three parts , and made a risk point analysis .

新环境下铁路运输企业所得税会计政策的优化

Optimization of Income Tax Accounting in Railway Transportation Enterprises under New Environment

与此同时，铁路运输企业也在诸多会计问题上暴露出越来越多的缺陷和不足。

At the same time , the railway transport enterprises revealed more and more tangent and deficiencies through series of accounting problems .

铁路局直管站段体制，铁路运输企业在会计工作组织上应有新突破。

A new breakthrough is badly needed in the organization of accounting work of railway enterprises under the system of managing stations and depots by railway administration directly .