摘要
健全财务管理模式对于铁路运输企业更好地走向市场至关重要。通过对铁路局以及铁路合资公司财务管理模式的研究,分析铁路系统原有财务管理体制的局限性,提出以铁路局为经营主体,建立自主经营、自负盈亏、自我发展、自我约束的符合社会主义市场经济的铁路财务管理体制的思路。
It＇s important to improve financial management mode for railway transport enterprises.Based on the study of railway bureaus and the financial management mode of railway joint ventures,the limitations of original financial management system are analyzed.Finally,thoughts about financial management system that makes railway bureau independent,self financing,self developing,self restrict are proposed.
出处
《铁道经济研究》
2015年第1期40-42,共3页
Railway Economics Research
关键词
铁路运输企业
市场经济
财务管理
体制
railway transport enterprises
market economy
financial management
system
