Study On Accounting Issues Of Special Business In Road Transport Enterprises

With the change of our country’s economic system, the management modes in road passenger transport enterprise continuously change. As a result of historical reasons and the stage of social and economic environment, most of the current road passenger transportation enterprises also use management modes adopted in the 1990 s, namely cycling contract, bicycle rental and affiliated businesses. The special management modes cause the special accounting about the related business. Although the Ministry of Transportation and the Ministry of Finance have issued the special accounting method about operating patterns generated by the special business. But in the specific accounting practice, it still has many problems, such as accounting about the ultra-contract income how to return in cycling contract, rationality of the way of rental of financing lease as well as affiliated vehicles in the affiliated business accounting and other problems. Because the business model determines the accounting methods and processes, so we start to study the specific business accounting issues arising from these business models. Through the development of process of special management models, we study the specific business accounting problems, and put forward some suggestions. This study let road passenger transport enterprises attach importance to their particular business accounting methods, which can contribute to the development of enterprise. We also hope that the relevant departments develop the special operating mode of accounting methods as soon as possible so that managers of road passenger transport companies have a standard reference in the accounting methods to develop their own business. The business models in its special business accounting uniformity result in comparable accounting information to promote the development and growth of the entire road passenger transport industry.