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铁路运输业和其他网络型行业一样,一个完整的运输工作需要经过多个运输企业、多个运输环节才能完成,而长期以来我国铁路运输一直实行“统一运价、发送核算、一票到达”的财会核算体制,因此,为正确计算各运输企业的收、支、利,必须建立有效的铁路运输清算制度并不断完善。新中国成立以来,我国铁路运输清算制度经历了一系列的变革,而且随着铁路运输总体改革的不断推进,将出台新的清算制度。本文试图用新制度经济学的一些理论对铁路运输清算制度的变迁作一分析和解释。
Like other network industries, a complete transportation work needs to go through multiple transport enterprises and can be completed in a number of transport links. For a long time, China’s rail transport has been implementing the principle of “unifying tariffs, sending accounting, and one-vote arrival” Therefore, in order to correctly calculate the revenues, expenditures, and profits of all transport enterprises, an effective rail transport liquidation system must be established and continuously improved. Since the founding of New China, China’s railway transport liquidation system has undergone a series of changes, and with the continuous reform of the overall railway transport, a new liquidation system will be introduced. This article attempts to use some theories of new institutional economics to analyze and explain the changes of railway transportation settlement system.