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营业里程达7万公里的中国铁路由铁道部及其下属的14个铁路局、64个铁路分局管理,是一个规模庞大的复杂联动系统。各铁路局、分局作为具有独立法人地位的企业,都设置了功能齐全的财务会计部门,统计和管理各自发生的各项成本和收入数据。由于跨分局、跨路局的客货运输大量存在,各企业财务管理需要财务数据的共享支持。随着运输市场的激
The Chinese railway, which has a business mileage of 70,000 kilometers, is managed by the Ministry of Railways and its 14 railways and 64 railroad subways and is a large-scale complex linkage system. All railway bureaus and sub-bureaus, as independent corporate entities, have set up full-fledged financial accounting departments to count and manage their respective costs and income data. Due to the large number of passenger and freight transport across branch offices and cross-office offices, the financial management of enterprises requires the sharing of financial data. With the shock of the transport market