汽车运输企业要不要核算单车成本和盈亏,历来有两种不同的意见。我认为从加强企业管理,落实经济责任,提高经济效果的需要出发,汽车运输业的单车核算制度,应当坚持,加以完善,不能削弱,更不能废止。一、汽车运输企业有着独特的生产方式,它不同于工业企业,它和一般运输企业一样,是单独作业,是借助于运输工具使社会产品或旅客发生位移。但是,它又具有其它运输企业所没有的机动灵活的特点。运输计划完成得好坏,经济效果的大小,在很大程度上要取决于驾驶员同志的积极性与主动性。生产力式的独特,决定了核算形式的独 Car transport companies have to calculate the cost of cycling and profit and loss, there have always been two different opinions. In my opinion, starting from the need of strengthening enterprise management, implementing economic responsibility and improving economic results, the bicycle accounting system of the automobile transport industry should be insisted on and perfected, and can not be weakened, nor should it be abolished. First, the car transport enterprises have a unique mode of production, which is different from industrial enterprises, it is the same as the general transport companies, is a separate operation, is to use means of transport to social products or passengers displaced. However, it has the maneuverability that other transportation companies do not have. The completion of the transport plan is good or bad, the size of the economic effect, to a large extent depends on the enthusiasm and initiative of the driver comrades. The uniqueness of the productive forces determines the independence of accounting forms