Study On Accounting Model Of Railway Transportion Enterprises

Railway transportation enterprises are the backbones of transportation enterprises in China. With the in-depth reform of railway, especially separation between government functions and enterprise management, the property of railway transportation enterprise returns and its market dominant role is gradually implemented. But the accounting model, which is formed under the condition of government-enterprise integration for a long time, results in the inadaptation between railway transportation enterprise accounting and enterprise reform and development. On the one hand, social financing is needed in large-scale railway infrastructure construction and production operation. So banks, as the user of railway transportation enterprise accounting, and other social investors need to learn about the status of the enterprise management. However, the current accounting model has the negative effect on timeliness and authenticity of accounting information because of its multi-subject and multi-grade, which is not conducive for accurate investment judgment of information users. On the other hand, the refined management and intelligent enterprise construction of railway transportation enterprise put forward higher requirements of accounting work, that is, accounting model need to provide timely and accurate accounting information easily, which can be used as decision-making basis for management. But it cannot be realized because of the current accounting model and accounting management information system’s data export restrictions. As a result, currently, especially during the reform of railway in the future, the accounting work of railway transportation enterprise need put emphasis on solving the following problem: how to change the its current accounting model to make it better serve enterprise’s management and operation, which will meet the demand of government departments as well as the social public for its accounting information.To begin with the present situation of the railway transportation enterprise accounting, the paper aims at improving timeliness and quality of accounting information through the change of its accounting mode on the basis of theoretical research and case study. First of all, the paper puts forward the research background, purpose and significance, the domestic related literature to collect and sum up, has been clear about the technical routes and contents of the study; And then, According to the classification of the accounting concepts and accounting model Outlines the accounting pattern definition, summarizes the factors affecting accounting pattern, on the basis of the influence factors of accounting model analyzes the problems existing in the current accounting mode. The third, with reference to successful centralized accounting practice of China petroleum, combining with the reality of the railway transportation enterprise, the paper analyzes the feasibility the implementing centralized accounting on railway administration level. Finally, the paper puts forward the general idea, overall scheme and concrete scheme of centralized accounting in accordance with the current situation of railway transportation enterprise and long-term development’s requirements.