煤炭行业专用铁路会计核算问题研究

Study on Accounting Problem of Coal Industry Special Railway

资金来自于国家或者相应的煤炭企业,专门针对煤炭矿区修建,服务于企业自身煤炭运输的铁路就是煤炭矿区专用铁路。在煤炭矿区,作为一种主要的交通工具,矿区专用铁路的服务对象包含煤炭企业和矿区民众,在运输形式上分为客运和货运。无论是国家铁路网还是交通网,即便是对于煤炭企业来说,矿区专用铁路的运输作用都是不可忽视的。

The coal enterprise funds from the state or the corresponding, specifically for the coal mine construction, services to enterprises in coal transportation railway is the coal mine railway. In the coal mining area, as a main means of transportation, mine railway service object contains the public coal companies and coal mining area, in the form of transport is divided into passenger and freight. Whether the national railway network and traffic network, even for coal enterprises, mine railway transport effects are not negligible.