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目前,我国铁路建设方式主要是以中国铁路总公司与其他公司合资成立建设公司为主,新建的合资铁路公司均按照中国铁路总公司的要求采取委托经营,逐渐运用于客运路线及城际铁路等。委托管理模式带来了潜在的会计信息质量问题,本文意在梳理合资铁路公司会计信息的生成过程,找出不尽合理的环节并分析原因,继而找到优化途径,为健全信息披露制度、加强铁路会计理论研究及专业领域会计人才培养等方面提出政策建议。
At present, the main mode of railway construction in our country is the joint venture company established by China Railway Corporation and other companies. The newly established joint-venture railway companies are all entrusted to operate under the requirements of China Railway General Corporation and gradually applied to passenger transport routes and inter-city railways . The entrusted management model brings about potential problems of accounting information quality. This article aims at combing the generation process of accounting information in joint-venture railway companies, finding out unreasonable links and analyzing the reasons, and then finding the optimal ways. In order to perfect the information disclosure system, Accounting theory and professional fields of accounting personnel training and other aspects of policy recommendations.