铁路货运承运清算原始记录信息化审核方法研究

A Study on Improving the Audit of Railway Freight Transport by Inputting the Original Records into the Information System

铁路货运承运制清算对于满足全路统一运输生产指挥和财务清算具有重要意义。为准确反映铁路运输企业盈亏效果需要精确统计清算工作量,而铁路货运原始记录本身及原始记录之间的关联匹配决定了清算工作量的准确与否。根据铁路货物运单、清算运统1和司机报单3类原始记录数据信息及其处理流程,结合车务站段、机务段、铁路局集团公司和中国铁路总公司货运承运清算运行实践,提出以货物运单与清算运统1匹配、司机报单与清算运统1匹配为核心的审核方法,为满足精确统计清算工作量、分劈货物运费进款提供方法支撑。

Cargo liquidation plays an important role in maintaining the unity of command in railway transportation and meeting the financial requirements of the railway network. Original transport records, particularly the correlation between cargo waybills, help accurately determine the profits and losses of the freight carriers. Taking the operation practices of train operation depots, locomotive depots, local railway corporations and the China Railways Group into consideration, this paper proposes an audit method that connects waybills, delivery records and liquidation practices together. The proposal, based on the matching of cargo waybills and delivery records with liquidation practices, is expected to serve as theoretical support for determining the carriers＇ workloads and the breakdown of transportation charges.