企业脱钩后交通行业财务与会计管理的职能及其转变

On the Accounting and Financial Management Function of Transportation Authorities

随着我国社会主义市场经济体制的建立与政府职能的转变 ,国有交通企业逐步与政府部门脱钩 ,即这些企业不再直接隶属于各级交通主管部门。这一变化必然地引起交通行业财务与会计管理工作的变化 ,如何有效地进行财务与会计管理是交通行业主管部门在企业脱钩后必须要解决的一个重大问题。本文主要探讨企业脱钩后交通行业财务与会计管理的指导思想、总体目标、基本管理模式 ,交通行业财务与会计主管部门的职能 ,以及如何实现对企业脱钩后交通行业财务与会计主管部门职能的转变等几个问题。

Along with setting up of the socialist market economic system and transforming of the government function in China, the transportation authorities at all levels do not manage the state owned enterprises directly. This change will lead to the transformation of accounting and financial management function of transportation authorities, and how to carry out effective accounting and financial management has become one of the key problems to be solved. In this paper the author gives some ideas about the guiding ideology, overall target, basic management model, function of the transportation industry accounting and financial authorities, and how to change the function after all the state owned enterprises have been disconnected from the transportation authorities at all levels.