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铁路会计信息生成的过程比较复杂,涉及到很多管理层次和业务部门。“网运合一”模式下对各铁路局、各种性质业务的会计信息相关性、真实性、可比性等质量特征提出了更高要求。在梳理铁路运输企业会计信息流的基础上,分析铁路运输企业会计信息质量存在的问题,提出提高铁路运输企业会计信息质量的对策。
The process of generating railway accounting information is complicated and involves many management levels and business departments. “Network and run together ” model of the railway bureau, all kinds of nature of business accounting information relevance, authenticity, comparability and other quality characteristics put forward higher requirements. On the basis of combing the flow of accounting information in railway transportation enterprises, this paper analyzes the problems existing in the quality of accounting information of railway transportation enterprises and puts forward the countermeasures to improve the quality of accounting information in railway transportation enterprises.