铁路公益性服务会计核算研究

发布时间：2018-01-21 11:59

本文关键词： 作业成本法公益性服务成本核算收入核算　出处：《北京交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：铁路运输在现代运输系统中发挥着重要的作用,它是国家重要的基础设施,也是国民经济的大动脉。2013年铁路运输业已经完成了政企分离,铁路公益性服务目前已成为当前社会的重要话题。铁路运输业实行“交叉补贴,内部消化公益性亏损”的方式承担社会职责,不利于铁运运输业的发展。本文运用作业成本法对铁路公益性服务会计核算进行研究,该研究不仅可以提高铁路运输业成本核算的准确性,为政府对铁路运输公益性服务进行补贴提供相关、完整的信息,推动铁路行业市场化进程,并且有利于民营资本注入铁路运输企业,有利于铁路运输业长期发展。本文首先从经济学角度上界定公益性服务,并对现有的成本核算方法、国内外铁路公益性服务会计核算的先进经验以及各行业的公益性服务会计核算方法进行梳理。再结合铁路运输业的特点,分析我国铁路公益性服务核算难点,通过不同成本核算模式的比较,借鉴邮政企业运用作业成本法对公益性服务核算的先进经验,对作业成本法对铁路公益性服务适用性进行分析。最后通过分析对现有的铁路公益性服务会计核算先的进经验,构建我国铁路公益性服务的会计核算体系,说明铁路公益性服务会计核算办法。通过研究我们发现单独核算铁路运输企业公益性服务收支是铁路运输企业市场化的前提,作业成本法将铁路运输业成本与经营过程紧密结合,可以更合理、更准确地反应铁路运输企业的成本。最后建议铁路运输企业完善统计信息系统,把铁路公益性线路和铁路公益性产品两类业务进行区分,并在统计系统中显示铁路公益性线路与铁路公益性产品的交叉信息；应完善铁路运输企业成本核算制度,运用作业成本法进行成本核算,推进成本核算的改革；应建立财政补贴核查机制严格把控铁路运输企业补贴金额,通过第三方审计的方式对铁路公益性服务进行核查,制定补贴管理办法,使铁路运输企业更好地为大众服务。
[Abstract]:Railway transportation plays an important role in the modern transportation system. It is the important infrastructure of the country and the artery of the national economy. In 2013, the railway transport industry has completed the separation of government and enterprise. Railway public welfare service has become an important topic in the current society. The railway transportation industry carries out "cross-subsidy, internal digestion of public welfare losses" way to assume social responsibility. This paper uses the activity-based costing method to study the accounting of railway public welfare service, which can not only improve the accuracy of the cost accounting of railway transportation industry. It can provide relevant and complete information for the government to subsidize the public welfare service of railway transportation, promote the marketization process of railway industry, and facilitate the private capital injection into railway transport enterprises. It is beneficial to the long-term development of railway transportation. This paper first defines the public welfare services from the perspective of economics and the existing cost accounting methods. The advanced experience of railway public welfare service accounting at home and abroad and the accounting methods of public welfare service accounting in various industries are combed in this paper. Combining with the characteristics of railway transportation industry, this paper analyzes the difficulties of railway public welfare service accounting in our country. Through the comparison of different cost accounting models, we draw lessons from the advanced experience of using activity-based costing in the accounting of public welfare services in postal enterprises. The applicability of activity-based costing to railway public welfare services is analyzed. Finally, through the analysis of the current accounting experience of railway public welfare services, the accounting system of railway public welfare services in China is constructed. Explain railway public welfare service accounting method. Through the study, we find that the accounting of public welfare service income and expenditure of railway transport enterprises alone is the premise of railway transport enterprises' marketization. Activity-based costing can combine the cost of railway transportation with the operation process closely, and it can be more reasonable. Finally, it is suggested that railway transport enterprises should perfect the statistical information system and distinguish the railway public welfare lines from the railway public welfare products. The cross information between railway public welfare lines and railway public welfare products is displayed in the statistical system. The cost accounting system of railway transportation enterprises should be improved and the cost accounting should be carried out by means of activity-based costing to promote the reform of cost accounting. The financial subsidy verification mechanism should be set up to strictly control the subsidy amount of railway transportation enterprises, check the railway public welfare service through the way of third party audit, and formulate the subsidy management measures. To make railway transport enterprises better serve the public.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

【参考文献】