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  本文關(guān)鍵詞： 鐵路運輸企業(yè) 會計信息質(zhì)量 信息質(zhì)量框架　出處：《北京交通大學》2012年碩士論文　論文類型：學位論文

【摘要】：當今,我國鐵路經(jīng)濟飛速發(fā)展,會計業(yè)務(wù)處理面臨著更加多樣化、復(fù)雜化的挑戰(zhàn),鐵路內(nèi)部改革后的路局-站段的核算模式加大了內(nèi)部對會計管理工作的難度,鐵路運輸企業(yè)的內(nèi)外部客觀環(huán)境迫使鐵路會計管理的進一步深入、發(fā)展。與此同時,鐵路運輸企業(yè)也在諸多會計問題上暴露出越來越多的缺陷和不足。在這樣的大背景下,對鐵路運輸企業(yè)的會計信息質(zhì)量進行深入的分析,顯得越發(fā)重要,意義也更加深遠。 本文通過對美國財務(wù)會計準則委員會(FASB)、國際會計準則委員會(IASC)的會計信息質(zhì)量特征,以及2006年我國財政部頒布的《企業(yè)會計準則——基本準則》中對會計信息質(zhì)量特征的具體界定,結(jié)合鐵路運輸企業(yè)會計核算特點、鐵路運輸企業(yè)會計信息內(nèi)部外部的使用者對會計信息的要求,構(gòu)建了專屬于鐵路運輸企業(yè)的會計信息質(zhì)量的框架。在本文的第四章中,首先按照“站段-路局-鐵道部”的數(shù)據(jù)流動過程,分三部分梳理鐵路運輸企業(yè)會計信息流動中可能產(chǎn)生會計信息質(zhì)量問題的活動,并對其作出風險點分析。其后,又將鐵路運輸企業(yè)目前正面臨的問題做出具體分類,分為鐵道部、路局、站段共同面臨的共性問題,以及分別面對的特性問題。最后,分析出每一個具體問題所影響到的會計信息質(zhì)量特征,構(gòu)建鐵路運輸企業(yè)會計信息質(zhì)量問題分析框架。在文章的最后一部分,針對于鐵路運輸企業(yè)正面臨的每一個具體問題,做出具體的優(yōu)化措施。 本文的主要創(chuàng)新點在于：建立了我國鐵路企業(yè)會計信息質(zhì)量框架；對鐵路運輸企業(yè)在基層站段、鐵路局和鐵道部三個層面上進行了會計信息流程梳理分析；根據(jù)所得的鐵路運輸企業(yè)會計信息日前正面臨的各種問題,在會計信息質(zhì)量特征方面進行分析,設(shè)計了一級評價指標及二級評價指標,并根據(jù)具體問題對其所影響的每一個會計信息質(zhì)量特征做出詳盡的分析、歸納和總結(jié)。
[Abstract]:Nowadays, with the rapid development of railway economy in China, accounting business is facing more diversified and complicated challenges. After the railway internal reform, the accounting mode of railway bureau and station has increased the difficulty of internal accounting management. The internal and external environment of railway transportation enterprises forces the further development of railway accounting management. At the same time, railway transport enterprises also expose more and more defects and deficiencies in many accounting problems. The analysis of the accounting information quality of railway transportation enterprises becomes more and more important and far-reaching. In this paper, the characteristics of accounting information quality of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASC) are analyzed. In 2006, the Ministry of Finance issued the Accounting Standards for Enterprises-basic Standards to define the characteristics of the quality of accounting information, combined with the accounting characteristics of railway transport enterprises. The internal and external users of accounting information in railway transport enterprises have set up a framework of accounting information quality, which belongs to railway transport enterprises. In the 4th chapter of this paper, First of all, according to the data flow process of "station, section, railway bureau and railway ministry", this paper divides into three parts to sort out the activities that may produce accounting information quality problems in the accounting information flow of railway transportation enterprises, and make a risk point analysis on them. In addition, the problems that railway transport enterprises are facing are classified into the common problems faced by the Ministry of Railways, the Railway Bureau and the stations and depots, as well as the specific problems they are facing. Finally, This paper analyzes the characteristics of accounting information quality affected by each specific problem, and constructs an analytical framework of accounting information quality problems in railway transportation enterprises. In the last part of the article, aiming at each specific problem that railway transportation enterprises are facing, Make specific optimization measures. The main innovation points of this paper are as follows: establishing the framework of accounting information quality of railway enterprises in our country, combing and analyzing the accounting information flow of railway transportation enterprises at the three levels of basic station and section, railway bureau and railway ministry; According to the problems that the railway transportation enterprises are facing before the accounting information day ago, the quality characteristics of the accounting information are analyzed, and the primary evaluation index and the second grade evaluation index are designed. And make detailed analysis, induction and summary to each accounting information quality characteristic of its influence according to the concrete question.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F233;F530.68

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