关于交通运输业会计核算办法的制定问题

A Study on the Formulation of Accounting Regulations in Transportation Industry

会计核算规范是企业进行会计核算工作所依据的一种客观尺度,直接影响着企业会计信息的质量。既要考虑各行业会计信息的统一性,又要考虑各行业的特殊性,是国家制定企业会计核算规范需要认真研究并加以解决的一个问题。交通运输业是一个实现旅客与货物空间位置转移的特殊行业,其生产经营的特殊性决定了会计核算的特殊性,在我国业已形成的企业会计核算规范体系下,制定交通运输业的会计核算办法具有重要的意义。笔者认为,交通运输业会计核算办法的主要内容应该包括收入核算、成本费用核算、有关款项的结算、成本计算、固定资产核算等几个部分,其范围应该涵盖铁路、公路、水路、民用航空等几种运输方式,并区分企业规模来制定。

Accounting norm, an objective scale upon which an enterprise conducts accounting work,has a direct impact on the quality of accounting information. What must be taken into account are not only the unity but also the specialty of accounting of different kinds of industries. This is a problem that has to be carefully studied and resolved when the government formulates enterprise accounting norm. The formulation of accounting regulations in transportation industry is of great importance, considering the specialty of accounting method resulted from the specialty of the opeational processes in transportation industry. This paper is of the opinion that the main contents of accounting regulations in transportation industry include income accounting, cost accounting, settling accounts, fixed assets accounting, etc. the regulations should cover all the means of transportation such as railway, highway, waterway, civil aviation and should be formulated based on the size of the enterprises.