铁路运输企业会计目标模式初探

A Study on Accounting Objective Mould of Railway Transportation Enterprise

论述了铁路运输企业会计目标模式的转变，在分析会计目标模式的基础上，论证了铁路运输企业会计模式的几个类型；并进行了评价。现阶段的目标是向市场经营型会计模式转变，最终的目标模式应是社会经营型会计模式。

In this article, we have discussed the change of the accounting mould of the railway transportation enterprise. On the basis of analysing accounting moulds, some kinds adopted in railway transportati on enterprise are demonstrated and appraised. At present, the goal is to shift to the operative accounting mould. The ultimate objective mould should be the social operative accounting mould.