本文選題：公路運(yùn)輸業(yè)務(wù) + 收入核算　； 參考：《長安大學(xué)》2014年碩士論文

【摘要】：改革開放以來，我國經(jīng)濟(jì)實(shí)力不斷增強(qiáng)，公路運(yùn)輸業(yè)也迅猛發(fā)展。特別是近年來，隨著公路運(yùn)輸行業(yè)總體規(guī)模的不斷壯大，公路運(yùn)輸企業(yè)的數(shù)量和規(guī)模也不斷增加。2006年，財(cái)政部頒布了新的企業(yè)會(huì)計(jì)準(zhǔn)則，其中的《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》，為規(guī)范公路運(yùn)輸行業(yè)收入核算提供了依據(jù)。2010年財(cái)政部制定了《中國企業(yè)會(huì)計(jì)準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則持續(xù)趨同路線圖》，為中國與國際會(huì)計(jì)準(zhǔn)則進(jìn)一步趨同提供了指導(dǎo)。在新的企業(yè)會(huì)計(jì)準(zhǔn)則頒布以前，對于公路運(yùn)輸特殊業(yè)務(wù)的核算，公路運(yùn)輸企業(yè)主要參照的是1993年7月1日實(shí)施的《運(yùn)輸（交通）企業(yè)會(huì)計(jì)制度》及1996年12月交通部印發(fā)的《汽車運(yùn)輸企業(yè)內(nèi)部單車承包租賃產(chǎn)權(quán)轉(zhuǎn)讓經(jīng)營會(huì)計(jì)核算辦法（試行）》，新的企業(yè)會(huì)計(jì)準(zhǔn)則的頒布，為公路運(yùn)輸業(yè)務(wù)的核算提出了新的要求。 收入一直都是利潤表中利潤構(gòu)成的一項(xiàng)重要要素，其確認(rèn)和計(jì)量也一直十分重要。公路運(yùn)輸業(yè)相對于其他行業(yè)來說，，由于其具有不同于其他行業(yè)的特點(diǎn)，所以公路運(yùn)輸業(yè)務(wù)收入的核算也具有一定的特殊性，然而在現(xiàn)實(shí)中，由于公路運(yùn)輸企業(yè)的規(guī)模有所差異，涉及的業(yè)務(wù)范圍不盡相同，所以公路運(yùn)輸業(yè)務(wù)涉及收入核算也具有多樣性的特點(diǎn)，特別是新的企業(yè)會(huì)計(jì)準(zhǔn)則的出臺(tái)，以及我國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則的持續(xù)趨同，對公路運(yùn)輸業(yè)務(wù)收入核算中特殊的問題進(jìn)行探討與規(guī)范，則顯得更加必要。 本文以收入確認(rèn)和計(jì)量的相關(guān)理論以及《企業(yè)會(huì)計(jì)準(zhǔn)則》為指導(dǎo)，通過對現(xiàn)有公路運(yùn)輸企業(yè)內(nèi)部因營運(yùn)車輛性質(zhì)不同涉及的公車公營業(yè)務(wù)，單車承包、掛靠業(yè)務(wù)，以及公路運(yùn)輸企業(yè)對外的聯(lián)運(yùn)業(yè)務(wù)進(jìn)行分析，總結(jié)了公車公營業(yè)務(wù)，單車承包、掛靠業(yè)務(wù)，以及聯(lián)運(yùn)業(yè)務(wù)在收入核算中存在的問題主要集中在運(yùn)輸收入的確認(rèn)及運(yùn)輸價(jià)款的結(jié)算兩個(gè)方面，最后結(jié)合當(dāng)前公路運(yùn)輸企業(yè)的實(shí)際情況，對這些業(yè)務(wù)中收入核算可能存在的問題提出一些建議，希望能夠幫助企業(yè)為財(cái)務(wù)信息使用者提供合理有價(jià)值的會(huì)計(jì)信息。
[Abstract]:Since the reform and opening up, China's economic strength continues to strengthen, the road transport industry is also rapid development. Especially in recent years, with the continuous expansion of the overall scale of the road transport industry, the number and scale of road transport enterprises are also increasing. In 2006, the Ministry of Finance issued new accounting standards for enterprises. The Accounting Standards for Enterprises No. 14-income provides the basis for standardizing the revenue accounting of the road transport industry. In 2010, the Ministry of Finance formulated the Road Map for the continuous Convergence of Accounting Standards for Chinese Enterprises and International Financial reporting Standards. For China and international accounting standards to further convergence provides guidance. Prior to the promulgation of the new accounting standards for enterprises, accounting for special operations in road transportation, Highway transport enterprises mainly refer to the "Accounting system for Transport (Traffic) Enterprises", which was implemented on July 1, 1993, and the operating Accounting Core for the transfer of property Rights for contract Leasing of bicycles within Automobile Transport Enterprises, issued by the Ministry of Communications in December 1996. Calculation methods (trial) > promulgation of the new accounting standards for enterprises, New requirements are put forward for the accounting of road transportation business. Income has always been an important element of profit composition in the income statement, and its recognition and measurement have always been very important. Compared with other industries, the highway transportation industry has its own characteristics different from other industries, so the accounting of road transportation business income also has its own particularity. However, in reality, because of the difference of the scale of road transport enterprises, The scope of business involved is not the same, so the road transportation business involved in income accounting also has the characteristics of diversity, especially the introduction of new accounting standards for enterprises, as well as the continuous convergence between our accounting standards and international accounting standards. It is more necessary to discuss and standardize the special problems in the revenue accounting of highway transportation. Under the guidance of the related theory of revenue recognition and measurement and the Accounting Standards for Enterprises, this paper deals with the public bus business, bicycle contracting and linking business in the existing road transport enterprises because of the different nature of the operating vehicles. As well as the analysis of the intermodal transport business of highway transportation enterprises, the public bus business, bicycle contracting and linking business are summarized. And the problems existing in the revenue accounting of intermodal transport mainly focus on the recognition of transport income and the settlement of transportation price. Finally, combining with the actual situation of the current road transport enterprises, This paper puts forward some suggestions on the possible problems of income accounting in these businesses, hoping to help enterprises to provide reasonable and valuable accounting information for the users of financial information.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F542.6;F540.58

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