铁路运输企业会计信息质量问题研究

发布时间：2018-02-13 07:53

本文关键词： 铁路运输企业会计信息质量信息质量框架　出处：《北京交通大学》2012年硕士论文　论文类型：学位论文

【摘要】：当今,我国铁路经济飞速发展,会计业务处理面临着更加多样化、复杂化的挑战,铁路内部改革后的路局-站段的核算模式加大了内部对会计管理工作的难度,铁路运输企业的内外部客观环境迫使铁路会计管理的进一步深入、发展。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。在这样的大背景下,对铁路运输企业的会计信息质量进行深入的分析,显得越发重要,意义也更加深远。本文通过对美国财务会计准则委员会(FASB)、国际会计准则委员会(IASC)的会计信息质量特征,以及2006年我国财政部颁布的《企业会计准则——基本准则》中对会计信息质量特征的具体界定,结合铁路运输企业会计核算特点、铁路运输企业会计信息内部外部的使用者对会计信息的要求,构建了专属于铁路运输企业的会计信息质量的框架。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。其后,又将铁路运输企业目前正面临的问题做出具体分类,分为铁道部、路局、站段共同面临的共性问题,以及分别面对的特性问题。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。在文章的最后一部分,针对于铁路运输企业正面临的每一个具体问题,做出具体的优化措施。本文的主要创新点在于：建立了我国铁路企业会计信息质量框架；对铁路运输企业在基层站段、铁路局和铁道部三个层面上进行了会计信息流程梳理分析；根据所得的铁路运输企业会计信息日前正面临的各种问题,在会计信息质量特征方面进行分析,设计了一级评价指标及二级评价指标,并根据具体问题对其所影响的每一个会计信息质量特征做出详尽的分析、归纳和总结。
[Abstract]:Nowadays, with the rapid development of railway economy in China, accounting business is facing more diversified and complicated challenges. After the railway internal reform, the accounting mode of railway bureau and station has increased the difficulty of internal accounting management. The internal and external environment of railway transportation enterprises forces the further development of railway accounting management. At the same time, railway transport enterprises also expose more and more defects and deficiencies in many accounting problems. The analysis of the accounting information quality of railway transportation enterprises becomes more and more important and far-reaching. In this paper, the characteristics of accounting information quality of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASC) are analyzed. In 2006, the Ministry of Finance issued the Accounting Standards for Enterprises-basic Standards to define the characteristics of the quality of accounting information, combined with the accounting characteristics of railway transport enterprises. The internal and external users of accounting information in railway transport enterprises have set up a framework of accounting information quality, which belongs to railway transport enterprises. In the 4th chapter of this paper, First of all, according to the data flow process of "station, section, railway bureau and railway ministry", this paper divides into three parts to sort out the activities that may produce accounting information quality problems in the accounting information flow of railway transportation enterprises, and make a risk point analysis on them. In addition, the problems that railway transport enterprises are facing are classified into the common problems faced by the Ministry of Railways, the Railway Bureau and the stations and depots, as well as the specific problems they are facing. Finally, This paper analyzes the characteristics of accounting information quality affected by each specific problem, and constructs an analytical framework of accounting information quality problems in railway transportation enterprises. In the last part of the article, aiming at each specific problem that railway transportation enterprises are facing, Make specific optimization measures. The main innovation points of this paper are as follows: establishing the framework of accounting information quality of railway enterprises in our country, combing and analyzing the accounting information flow of railway transportation enterprises at the three levels of basic station and section, railway bureau and railway ministry; According to the problems that the railway transportation enterprises are facing before the accounting information day ago, the quality characteristics of the accounting information are analyzed, and the primary evaluation index and the second grade evaluation index are designed. And make detailed analysis, induction and summary to each accounting information quality characteristic of its influence according to the concrete question.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F530.68

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