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铁路企业于2015年1月1日起全面执行《企业会计准则》,由《企业会计制度》向《企业会计准则》转换、调整,铁路企业实施新准则,是我国会计改革的重要组成部分,是推进铁路企业投融资改革,按照市场化方向完善运价形成机制的重要保证。同时对铁路行业会计工作发展具有重要意义,也会对铁路企业产生重要影响。
Railway enterprises from January 1, 2015 onwards, the full implementation of “Accounting Standards for Business”, from “Enterprise Accounting System” to “Accounting Standards for Business” conversion, adjustment, the railway enterprise implementation of the new guidelines is an important part of accounting reform in our country, is Promote the reform of investment and financing of railway enterprises, in accordance with the direction of market-oriented tariff formation mechanism to improve the important guarantee. At the same time, it is of great significance to the development of the accounting work in the railway industry and will also have an important impact on the railway enterprises.