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今年下半年开始的铁路系统货运改革是铁路转变经营思路,走向市场迈出的第一步,货运中心作为改革的新生事物,承载着改革的重任。如何发挥货运中心“利润中心”的职能,建立相适应的财务管理模式,文章从铁路局的财务清算办法的利弊分析入手,提出改进建议,并在此基础上从组织机构、财务核算及资金管理等方面提出具体的设想。
The rail freight reform started in the second half of this year is the first step taken by the railway in transforming its business ideas and marching to the market. As the newborn thing of the reform, the freight center carries the heavy task of reform. How to give full play to the function of freight center “profit center ” and establish the appropriate financial management mode. The article starts with the analysis of the advantages and disadvantages of the financial settlement method of Railway Administration, and puts forward suggestions for improvement. On the basis of this, Capital management and other aspects put forward specific ideas.