本文選題：鐵路運輸企業(yè) + 會計信息質量��； 參考：《北京交通大學》2014年碩士論文

【摘要】：2013年3月,國務院機構改革和職能轉變方案中,撤銷了原鐵道部,改為國家鐵路局和中國鐵路總公司,實行鐵路政企分開,為建立鐵路現(xiàn)代企業(yè)制度、明確了鐵路單位的企業(yè)屬性、進一步理順鐵路投融資體制機制提供了條件。隨著鐵路投融資體制改革的推進,會計業(yè)務也呈現(xiàn)出多樣化和復雜化,這些新形勢、新變化以及面臨的新風險,要求鐵路企業(yè)會計信息與時俱進,及時并準確反映企業(yè)的財務狀況和經(jīng)營成果,來進一步滿足債權人、投資者、政府、鐵路企業(yè)管理層及社會大眾等的信息需求。由此,鐵路企業(yè)會計信息質量直接影響到鐵路企業(yè)管理層的經(jīng)營決策、投資者的價值判斷和投資決策以及債權人的借款決策,其決策的正確與否,直接關系到鐵路運輸企業(yè)的運行效益。 由于鐵路企業(yè)經(jīng)營管理特點與其他行業(yè)有所不同,鐵路企業(yè)機構龐大、生產(chǎn)業(yè)務比較復雜、會計標準滯后、內部控制和會計信息系統(tǒng)的不完善,在一定程度上都限制了鐵路企業(yè)會計信息質量的提高。因此,亟需結合鐵路企業(yè)實際研究如何改進和提高鐵路企業(yè)會計信息質量,以更好實現(xiàn)會計信息決策有用性的目標。 本文基于會計學和經(jīng)濟學中有關會計信息質量影響因素、經(jīng)濟后果等方面的理論基礎,明確以往文獻中會計信息質量的評價標準與評價方法。根據(jù)鐵路運輸產(chǎn)業(yè)經(jīng)營管理特征以及企業(yè)財務管理體制,梳理出鐵路運輸企業(yè)的會計信息質量特征及管控關鍵環(huán)節(jié),在此基礎上構建鐵路運輸企業(yè)會計信息質量框架對鐵路會計信息質量進行評價。依據(jù)評價的結果,對鐵路會計信息質量存在問題進行剖析——各企業(yè)使用會計準則不統(tǒng)一、貨運收入清算未實現(xiàn)市場化、跨部門業(yè)務信息傳遞不及時、鐵路專用性資產(chǎn)估值較困難、鐵路維修作業(yè)成本核算復雜、企業(yè)內部管理契約尚待完善、會計基礎管理工作環(huán)節(jié)薄弱,進而提出了優(yōu)化會計信息質量管控和監(jiān)督機制和政策建議。
[Abstract]:In March 2013, the State Council abolished the former Ministry of Railways and changed it into the State Administration of Railways and the China Railway Corporation in a plan to reform the structure and function of the State Council, and to separate the government from the enterprises in order to establish a modern railway enterprise system. This paper clarifies the enterprise attribute of railway unit, and further straightens out the railway investment and financing system mechanism. With the development of railway investment and financing system reform, accounting business also presents diversification and complexity. These new situations, new changes and new risks, require railway enterprise accounting information to keep pace with the times. Timely and accurately reflect the financial situation and operating results of the enterprise to further meet the information needs of creditors, investors, government, railway management and the public. Therefore, the quality of railway enterprise accounting information directly affects the management decision of railway enterprise, the value judgment and investment decision of investors and the loan decision of creditor, and whether the decision is correct or not. It is directly related to the operation benefit of railway transportation enterprises. Because the characteristics of railway enterprise management and management are different from other industries, railway enterprise has huge organization, complex production business, lagged accounting standard, imperfect internal control and accounting information system. To some extent, it restricts the improvement of accounting information quality of railway enterprises. Therefore, it is urgent to study how to improve and improve the quality of accounting information in railway enterprises in order to achieve the goal of accounting information decision-making usefulness. Based on the theoretical basis of accounting and economics concerning the influencing factors and economic consequences of accounting information quality, this paper clarifies the evaluation criteria and methods of accounting information quality in previous literature. According to the management and management characteristics of railway transportation industry and the financial management system of enterprises, the quality characteristics of accounting information and the key links of management and control of railway transportation enterprises are sorted out. On this basis, the paper constructs the frame of accounting information quality of railway transportation enterprises to evaluate the quality of railway accounting information. On the basis of the evaluation results, the problems existing in the quality of railway accounting information are analyzed: the accounting standards are not unified in various enterprises, the freight revenue liquidation is not market-oriented, and the inter-departmental business information transmission is not timely. The valuation of railway special assets is difficult, the cost accounting of railway maintenance activities is complex, the internal management contract of enterprises needs to be improved, and the basic management of accounting is weak. Furthermore, the paper puts forward some suggestions on how to optimize the quality control and supervision mechanism of accounting information.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F532.6;F530.68

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本文編號：1969378