铁路运输企业收入管理工作探析

Analysis on the Income Management of Railway Transportation Enterprises

铁路运输企业收入会计是铁路会计核算的重要组成部分。随着经济和信息化的发展和CAS14(新收入准则)在铁路运输企业实施日期的逐渐拉近,铁路运输企业在现有的三级会计核算模式下,需要提升收入管理水平,向收入管理要效益,使运输收入对铁路事业的发展做出应有的贡献。

The income accounting of railway transportation enterprises is an important part of railway accounting. With the development of economy and informatization and the implementation of CAS14(new income standard) in the implementation of railway transportation enterprises, railway transportation enterprises need to improve their income management level under the existing three-level accounting model, and make benefits from income management, so that transportation revenues can make a due contribution to the development of the railway industry.