随着我国社会主义市场经济体制的建立 ,政府的职能发生了转变 ,国有交通企业逐步与政府部门脱钩 ,这一变化必然地引起交通行业财务与会计管理工作的变化。本文认为 ,研究企业脱钩后出现的这些财务与会计问题 ,不仅具有深远的战略意义 ,而且也具有重要的现实意义 With the establishment of China’s socialist market economic system, the functions of the government have changed, and the state-owned transport enterprises have been gradually decoupled from the government. This change inevitably leads to changes in the finance and accounting management of the transportation industry. This paper argues that these financial and accounting issues that emerge after researching firms are not only of far-reaching strategic importance, but also have important practical implications