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交通行业转制科研院所作为国内知识型企业的典型代表,具备良好地会计文化建设基础,也面临着许多典型障碍。本文从交通转制科研院所的会计文化建设现状出发,分析了会计文化建设的迫切性,对交通转制科研院所加强会计文化建设的目标和途径进行了建言。
As a typical representative of a domestic knowledge-based enterprise, the research institutes in the transportation industry have the good foundation for the construction of accounting culture and face many typical obstacles. Based on the status quo of the accounting culture construction in the research institutes of traffic transformation, this article analyzes the urgency of the accounting culture construction and makes some suggestions on the goals and ways of the transportation research institutes to strengthen the accounting culture construction.