目前如何做好财务处理工作,是新会计制度下交通事业单位财务工作的重点内容之一。探讨交通系统新会计制度下的账务处理,对交通事业单位的发展有着积极意义。本文从新旧会计制度的差异以及新会计制度的优点分析出发,探讨了新会计制度下账务处理的改善,为交通系统新会计制度下账务处理提供参考。 At present, how to do a good job of financial management is one of the key contents of the financial work of transport institutions under the new accounting system. Discussion on the accounting system of the new accounting system of transportation system has positive significance to the development of the transport enterprises. Based on the difference between the old and new accounting systems and the advantages of the new accounting system, this paper discusses the improvement of the accounting treatment under the new accounting system and provides reference for the accounting treatment under the new accounting system of the transportation system.