公路运输业务收入核算问题研究

发布时间：2018-04-25 05:37

本文选题：公路运输业务 + 收入核算　；参考：《长安大学》2014年硕士论文

【摘要】：改革开放以来，我国经济实力不断增强，公路运输业也迅猛发展。特别是近年来，随着公路运输行业总体规模的不断壮大，公路运输企业的数量和规模也不断增加。2006年，财政部颁布了新的企业会计准则，其中的《企业会计准则第14号——收入》，为规范公路运输行业收入核算提供了依据。2010年财政部制定了《中国企业会计准则与国际财务报告准则持续趋同路线图》，为中国与国际会计准则进一步趋同提供了指导。在新的企业会计准则颁布以前，对于公路运输特殊业务的核算，公路运输企业主要参照的是1993年7月1日实施的《运输（交通）企业会计制度》及1996年12月交通部印发的《汽车运输企业内部单车承包租赁产权转让经营会计核算办法（试行）》，新的企业会计准则的颁布，为公路运输业务的核算提出了新的要求。收入一直都是利润表中利润构成的一项重要要素，其确认和计量也一直十分重要。公路运输业相对于其他行业来说，，由于其具有不同于其他行业的特点，所以公路运输业务收入的核算也具有一定的特殊性，然而在现实中，由于公路运输企业的规模有所差异，涉及的业务范围不尽相同，所以公路运输业务涉及收入核算也具有多样性的特点，特别是新的企业会计准则的出台，以及我国会计准则与国际会计准则的持续趋同，对公路运输业务收入核算中特殊的问题进行探讨与规范，则显得更加必要。本文以收入确认和计量的相关理论以及《企业会计准则》为指导，通过对现有公路运输企业内部因营运车辆性质不同涉及的公车公营业务，单车承包、挂靠业务，以及公路运输企业对外的联运业务进行分析，总结了公车公营业务，单车承包、挂靠业务，以及联运业务在收入核算中存在的问题主要集中在运输收入的确认及运输价款的结算两个方面，最后结合当前公路运输企业的实际情况，对这些业务中收入核算可能存在的问题提出一些建议，希望能够帮助企业为财务信息使用者提供合理有价值的会计信息。
[Abstract]:Since the reform and opening up, China's economic strength continues to strengthen, the road transport industry is also rapid development. Especially in recent years, with the continuous expansion of the overall scale of the road transport industry, the number and scale of road transport enterprises are also increasing. In 2006, the Ministry of Finance issued new accounting standards for enterprises. The Accounting Standards for Enterprises No. 14-income provides the basis for standardizing the revenue accounting of the road transport industry. In 2010, the Ministry of Finance formulated the Road Map for the continuous Convergence of Accounting Standards for Chinese Enterprises and International Financial reporting Standards. For China and international accounting standards to further convergence provides guidance. Prior to the promulgation of the new accounting standards for enterprises, accounting for special operations in road transportation, Highway transport enterprises mainly refer to the "Accounting system for Transport (Traffic) Enterprises", which was implemented on July 1, 1993, and the operating Accounting Core for the transfer of property Rights for contract Leasing of bicycles within Automobile Transport Enterprises, issued by the Ministry of Communications in December 1996. Calculation methods (trial) > promulgation of the new accounting standards for enterprises, New requirements are put forward for the accounting of road transportation business. Income has always been an important element of profit composition in the income statement, and its recognition and measurement have always been very important. Compared with other industries, the highway transportation industry has its own characteristics different from other industries, so the accounting of road transportation business income also has its own particularity. However, in reality, because of the difference of the scale of road transport enterprises, The scope of business involved is not the same, so the road transportation business involved in income accounting also has the characteristics of diversity, especially the introduction of new accounting standards for enterprises, as well as the continuous convergence between our accounting standards and international accounting standards. It is more necessary to discuss and standardize the special problems in the revenue accounting of highway transportation. Under the guidance of the related theory of revenue recognition and measurement and the Accounting Standards for Enterprises, this paper deals with the public bus business, bicycle contracting and linking business in the existing road transport enterprises because of the different nature of the operating vehicles. As well as the analysis of the intermodal transport business of highway transportation enterprises, the public bus business, bicycle contracting and linking business are summarized. And the problems existing in the revenue accounting of intermodal transport mainly focus on the recognition of transport income and the settlement of transportation price. Finally, combining with the actual situation of the current road transport enterprises, This paper puts forward some suggestions on the possible problems of income accounting in these businesses, hoping to help enterprises to provide reasonable and valuable accounting information for the users of financial information.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F542.6;F540.58

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