对铁路基层站段财务管理工作定位的研究与分析

Research and Analysis on Financial Management Work Position of Railway Base Stations and Depots

当前形势之下,铁路改革正在向深化期持续推进,国内外经济及市场环境愈加复杂,铁路基层站段的财务管理工作正在面临来自内部和外部的双重考验,对此,铁路基层站段的财会机构应该发挥什么样的作用、扮演什么样的角色、如何做好科学的自我定位,成为我们当下亟待解决的问题,论文从管控、协作、服务三个方面展开分析。

Under the current situation,the railway reform is continuously advancing towards the deepening period,and the economic and market environment at home and abroad are becoming more and more complex.The financial management work of railway base stations and depots is facing double tests from inside and outside.In this regard,what kind of role should the financial and accounting institutions of the railway base stations and depots play,and how to make a scientific self-positioning have become urgent problems to be solved at present.This paper analyzes from three aspects:management,cooperation and service.