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随着一系列相关规定的出台,我国事业单位的会计核算与财务管理进入准则与制度并存、统一时期。交通运输业作为事业单位的一个特殊行业,在会计核算和财务管理工作中存在着更多的特殊性。因此,在我国现有的企事业会计核算与财务管理制度体系下,制定相关适合当前交通运输事业发展的会计核算规程与办法,规范交通运输事业单位的财务管理工作具有重大的现实意义,关系到整个交通运输行业和社会的和谐发展。本文结合现实状况,提出了加强统一交通运输事业单位会计准则和财务制度的方法与对策。
With the promulgation of a series of relevant regulations, the accounting and financial management of our country’s public service institutions have entered into the norms and systems of coexistence and reunification. As a special industry of transportation industry, transportation industry has more special characteristics in accounting and financial management. Therefore, under the existing system of accounting and financial management of enterprises and public institutions in our country, it is of great practical significance to formulate relevant accounting rules and regulations that are suitable for the current development of transportation and to standardize the financial management of transportation and transportation institutions. The entire transportation industry and the harmonious development of society. Based on the actual situation, this article puts forward the methods and countermeasures to strengthen the accounting standards and financial system of unified transportation and transportation unit.