铁路运输企业会计信息质量评价及优化对策研究

发布时间：2018-06-02 16:09

本文选题：铁路运输企业 + 会计信息质量　；参考：《北京交通大学》2014年硕士论文

【摘要】：2013年3月,国务院机构改革和职能转变方案中,撤销了原铁道部,改为国家铁路局和中国铁路总公司,实行铁路政企分开,为建立铁路现代企业制度、明确了铁路单位的企业属性、进一步理顺铁路投融资体制机制提供了条件。随着铁路投融资体制改革的推进,会计业务也呈现出多样化和复杂化,这些新形势、新变化以及面临的新风险,要求铁路企业会计信息与时俱进,及时并准确反映企业的财务状况和经营成果,来进一步满足债权人、投资者、政府、铁路企业管理层及社会大众等的信息需求。由此,铁路企业会计信息质量直接影响到铁路企业管理层的经营决策、投资者的价值判断和投资决策以及债权人的借款决策,其决策的正确与否,直接关系到铁路运输企业的运行效益。由于铁路企业经营管理特点与其他行业有所不同,铁路企业机构庞大、生产业务比较复杂、会计标准滞后、内部控制和会计信息系统的不完善,在一定程度上都限制了铁路企业会计信息质量的提高。因此,亟需结合铁路企业实际研究如何改进和提高铁路企业会计信息质量,以更好实现会计信息决策有用性的目标。本文基于会计学和经济学中有关会计信息质量影响因素、经济后果等方面的理论基础,明确以往文献中会计信息质量的评价标准与评价方法。根据铁路运输产业经营管理特征以及企业财务管理体制,梳理出铁路运输企业的会计信息质量特征及管控关键环节,在此基础上构建铁路运输企业会计信息质量框架对铁路会计信息质量进行评价。依据评价的结果,对铁路会计信息质量存在问题进行剖析——各企业使用会计准则不统一、货运收入清算未实现市场化、跨部门业务信息传递不及时、铁路专用性资产估值较困难、铁路维修作业成本核算复杂、企业内部管理契约尚待完善、会计基础管理工作环节薄弱,进而提出了优化会计信息质量管控和监督机制和政策建议。
[Abstract]:In March 2013, the State Council abolished the former Ministry of Railways and changed it into the State Administration of Railways and the China Railway Corporation in a plan to reform the structure and function of the State Council, and to separate the government from the enterprises in order to establish a modern railway enterprise system. This paper clarifies the enterprise attribute of railway unit, and further straightens out the railway investment and financing system mechanism. With the development of railway investment and financing system reform, accounting business also presents diversification and complexity. These new situations, new changes and new risks, require railway enterprise accounting information to keep pace with the times. Timely and accurately reflect the financial situation and operating results of the enterprise to further meet the information needs of creditors, investors, government, railway management and the public. Therefore, the quality of railway enterprise accounting information directly affects the management decision of railway enterprise, the value judgment and investment decision of investors and the loan decision of creditor, and whether the decision is correct or not. It is directly related to the operation benefit of railway transportation enterprises. Because the characteristics of railway enterprise management and management are different from other industries, railway enterprise has huge organization, complex production business, lagged accounting standard, imperfect internal control and accounting information system. To some extent, it restricts the improvement of accounting information quality of railway enterprises. Therefore, it is urgent to study how to improve and improve the quality of accounting information in railway enterprises in order to achieve the goal of accounting information decision-making usefulness. Based on the theoretical basis of accounting and economics concerning the influencing factors and economic consequences of accounting information quality, this paper clarifies the evaluation criteria and methods of accounting information quality in previous literature. According to the management and management characteristics of railway transportation industry and the financial management system of enterprises, the quality characteristics of accounting information and the key links of management and control of railway transportation enterprises are sorted out. On this basis, the paper constructs the frame of accounting information quality of railway transportation enterprises to evaluate the quality of railway accounting information. On the basis of the evaluation results, the problems existing in the quality of railway accounting information are analyzed: the accounting standards are not unified in various enterprises, the freight revenue liquidation is not market-oriented, and the inter-departmental business information transmission is not timely. The valuation of railway special assets is difficult, the cost accounting of railway maintenance activities is complex, the internal management contract of enterprises needs to be improved, and the basic management of accounting is weak. Furthermore, the paper puts forward some suggestions on how to optimize the quality control and supervision mechanism of accounting information.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F532.6;F530.68

【参考文献】