本文關(guān)鍵詞： 作業(yè)成本法 公益性服務(wù) 成本核算 收入核算　出處：《北京交通大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：鐵路運(yùn)輸在現(xiàn)代運(yùn)輸系統(tǒng)中發(fā)揮著重要的作用,它是國(guó)家重要的基礎(chǔ)設(shè)施,也是國(guó)民經(jīng)濟(jì)的大動(dòng)脈。2013年鐵路運(yùn)輸業(yè)已經(jīng)完成了政企分離,鐵路公益性服務(wù)目前已成為當(dāng)前社會(huì)的重要話題。鐵路運(yùn)輸業(yè)實(shí)行“交叉補(bǔ)貼,內(nèi)部消化公益性虧損”的方式承擔(dān)社會(huì)職責(zé),不利于鐵運(yùn)運(yùn)輸業(yè)的發(fā)展。本文運(yùn)用作業(yè)成本法對(duì)鐵路公益性服務(wù)會(huì)計(jì)核算進(jìn)行研究,該研究不僅可以提高鐵路運(yùn)輸業(yè)成本核算的準(zhǔn)確性,為政府對(duì)鐵路運(yùn)輸公益性服務(wù)進(jìn)行補(bǔ)貼提供相關(guān)、完整的信息,推動(dòng)鐵路行業(yè)市場(chǎng)化進(jìn)程,并且有利于民營(yíng)資本注入鐵路運(yùn)輸企業(yè),有利于鐵路運(yùn)輸業(yè)長(zhǎng)期發(fā)展。 本文首先從經(jīng)濟(jì)學(xué)角度上界定公益性服務(wù),并對(duì)現(xiàn)有的成本核算方法、國(guó)內(nèi)外鐵路公益性服務(wù)會(huì)計(jì)核算的先進(jìn)經(jīng)驗(yàn)以及各行業(yè)的公益性服務(wù)會(huì)計(jì)核算方法進(jìn)行梳理。再結(jié)合鐵路運(yùn)輸業(yè)的特點(diǎn),分析我國(guó)鐵路公益性服務(wù)核算難點(diǎn),通過(guò)不同成本核算模式的比較,借鑒郵政企業(yè)運(yùn)用作業(yè)成本法對(duì)公益性服務(wù)核算的先進(jìn)經(jīng)驗(yàn),對(duì)作業(yè)成本法對(duì)鐵路公益性服務(wù)適用性進(jìn)行分析。最后通過(guò)分析對(duì)現(xiàn)有的鐵路公益性服務(wù)會(huì)計(jì)核算先的進(jìn)經(jīng)驗(yàn),構(gòu)建我國(guó)鐵路公益性服務(wù)的會(huì)計(jì)核算體系,說(shuō)明鐵路公益性服務(wù)會(huì)計(jì)核算辦法。 通過(guò)研究我們發(fā)現(xiàn)單獨(dú)核算鐵路運(yùn)輸企業(yè)公益性服務(wù)收支是鐵路運(yùn)輸企業(yè)市場(chǎng)化的前提,作業(yè)成本法將鐵路運(yùn)輸業(yè)成本與經(jīng)營(yíng)過(guò)程緊密結(jié)合,可以更合理、更準(zhǔn)確地反應(yīng)鐵路運(yùn)輸企業(yè)的成本。最后建議鐵路運(yùn)輸企業(yè)完善統(tǒng)計(jì)信息系統(tǒng),把鐵路公益性線路和鐵路公益性產(chǎn)品兩類業(yè)務(wù)進(jìn)行區(qū)分,并在統(tǒng)計(jì)系統(tǒng)中顯示鐵路公益性線路與鐵路公益性產(chǎn)品的交叉信息；應(yīng)完善鐵路運(yùn)輸企業(yè)成本核算制度,運(yùn)用作業(yè)成本法進(jìn)行成本核算,推進(jìn)成本核算的改革；應(yīng)建立財(cái)政補(bǔ)貼核查機(jī)制嚴(yán)格把控鐵路運(yùn)輸企業(yè)補(bǔ)貼金額,通過(guò)第三方審計(jì)的方式對(duì)鐵路公益性服務(wù)進(jìn)行核查,制定補(bǔ)貼管理辦法,使鐵路運(yùn)輸企業(yè)更好地為大眾服務(wù)。
[Abstract]:Railway transportation plays an important role in the modern transportation system. It is the important infrastructure of the country and the artery of the national economy. In 2013, the railway transport industry has completed the separation of government and enterprise. Railway public welfare service has become an important topic in the current society. The railway transportation industry carries out "cross-subsidy, internal digestion of public welfare losses" way to assume social responsibility. This paper uses the activity-based costing method to study the accounting of railway public welfare service, which can not only improve the accuracy of the cost accounting of railway transportation industry. It can provide relevant and complete information for the government to subsidize the public welfare service of railway transportation, promote the marketization process of railway industry, and facilitate the private capital injection into railway transport enterprises. It is beneficial to the long-term development of railway transportation. This paper first defines the public welfare services from the perspective of economics and the existing cost accounting methods. The advanced experience of railway public welfare service accounting at home and abroad and the accounting methods of public welfare service accounting in various industries are combed in this paper. Combining with the characteristics of railway transportation industry, this paper analyzes the difficulties of railway public welfare service accounting in our country. Through the comparison of different cost accounting models, we draw lessons from the advanced experience of using activity-based costing in the accounting of public welfare services in postal enterprises. The applicability of activity-based costing to railway public welfare services is analyzed. Finally, through the analysis of the current accounting experience of railway public welfare services, the accounting system of railway public welfare services in China is constructed. Explain railway public welfare service accounting method. Through the study, we find that the accounting of public welfare service income and expenditure of railway transport enterprises alone is the premise of railway transport enterprises' marketization. Activity-based costing can combine the cost of railway transportation with the operation process closely, and it can be more reasonable. Finally, it is suggested that railway transport enterprises should perfect the statistical information system and distinguish the railway public welfare lines from the railway public welfare products. The cross information between railway public welfare lines and railway public welfare products is displayed in the statistical system. The cost accounting system of railway transportation enterprises should be improved and the cost accounting should be carried out by means of activity-based costing to promote the reform of cost accounting. The financial subsidy verification mechanism should be set up to strictly control the subsidy amount of railway transportation enterprises, check the railway public welfare service through the way of third party audit, and formulate the subsidy management measures. To make railway transport enterprises better serve the public.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234

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本文編號(hào)：1451417