资产负债表观下铁路企业效绩评价财务效绩指标改进的初步研究

The Preliminary Research on Improving Financial Performance Indicators of Performance Evaluation of Railway Enterprises

目前,铁路企业仍然实行以利润表观为指导理念的企业会计制度。根据财政部的部署,我国所有企业都必须实行以资产负债表观为指导理念的企业会计制度。因此,研究在资产负债表观下如何对铁路企业效绩评价财务效绩指标的改进是非常迫切的;通过对资产负债表观和利润表观的区别分析,结合铁路企业的特点,提出了对现行财务效绩指标分五个方面进行改进的思路。

Railway enterprises stil implement the accounting system holding the Income Statement ideas now.According the deployment of the Ministry of finance, all enterprises must implement the accounting system holding the Balance Sheet ideas, thus,it is very urgent to study how to improve financial performance indicators of performance evaluation of railway enterprises under the Balance Sheet ideas. By analyzing the difference between the Balance Sheet ideas and the Income Statement ideas, with reference to the characteristics of railway enterprises, this paper put forward some ideas of improving the current financial performance indicators from five aspects.