Research On The Management Problems Of The Finance And Accounting For The Government Department In Charge Of The Traffic

Since the reform and open policy was executed, along with 1988, 1994, 1998' s three great changes of government functions, as well as the socialism market economy system was built and perfect step by step, the government' s guiding ideology to the economy management, the guidance principle and method to finance and accounting management work occurred deep change, the state-owned enterprise breaking off relations with the competent department, the scientific research unit turned, and the education system reformed put into effect in succession , the step that government' s manages changing from concreting economic behavior to macroscopic management passes quicken. Tax revenue system, finance and accounting system, budget system and national treasury are concentrated and are paid the system and the government purchases all reformation such as system etc, and give the finance and accounting management work of government department to have poured into the new content. The government finance and accounting management model suiting to the socialism market economy system is getting building with perfect step by step.The traffic industry finance and accounting management department combines the real circumstances of traffic industry to the unified requirement of door according to the Ministry of Finances all levels, and has done a large number of researches and exploring in recent years, and has initially formed the management model that one set of finance and accounting that fits traffic development reality was worked, and cause develops to have acted positive promotes the effect. But along with changing step by step of government function , this management model also exposes some problems .Such as : Laying stress on the microcosmic management , and is short of macroscopic management consciousness; Laying stress on the direct subordinate unit is managed , and be short of management and guidance to the full trade; Laying stress on the financial affairs is managed and supervise , and be short of the concept for the trade service; Lay stress on giving play to of administration means , and is short of the train of thought working according to the market principle .These problems all are the government traffic financial affairs competent departments all levels are changing the function , and suit the socialism market economy development surmounting becqmes reconciled in the course definitely. This also is building the new management model of traffic finance and accounting and the foundation of content at the same time .At present, our country economy is being in the generation of phase in 21 beginning of the century, and the traffic cause also is in never existed before quick development particular period, and that the face government function changes and economical with theinternational meets the rail, and it is back especially to join WTO, and whether traffic finance and accounting can work to suit the development requirement of traffic cause, various kind of finance and accounting problem in the creativeness settlement traffic cause development , further builds with the new finance and accounting management model of perfect traffic industry, is puts at the important subject in face of us .This thesis is being takes this as the purpose , and history and present situation are being in progress on the foundation fully analyzed what the finance and accounting to the traffic trade was worked , and the person who according to the government function changes concerned asks the basic train of thought that catching hold of before one that all finance and accounting reformation is worked , the research problem newly , solves new the problem , puts forward suiting the basic pattern of the finance and accounting of traffic trade development management work.In the 1st and 2nd chapter, the article analysis the condition of the traffic industry administration before the change to the function and finance and accounting management work, aiming at that putting forward is on the job changing, the problem that traffic industry f...