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随着市场经济的不断发展和改革开放的不断深入,当前的铁路核算体系已经不能够很好地适应社会,铁路核算体系急需改革。基建会计核算是我国基本建设工作的基本组成,良性的铁路基建会计核算,不仅仅可以促进铁路企业良好的发展和自身健全,还能有效地对一些基建项目进行核算。本文对基建会计做出了相关的介绍,分析了当前铁路的成本控制以及铁路财务核算体系中存在的问题,并且提出了相关的可行性建议,从而促进我国铁路企业走向健康的可持续发展的道路。
With the continuous development of market economy and the continuous deepening of reform and opening up, the current railway accounting system can not adapt well to the society and the railway accounting system urgently needs reform. Capital construction accounting is the basic component of China’s capital construction work. The sound accounting of railway infrastructure not only promotes the sound development of railway enterprises and their own soundness, but also can effectively account for some infrastructure projects. This article makes a relative introduction of infrastructure accounting, analyzes the current cost control of railway and the existing problems in railway financial accounting system, and puts forward relevant feasibility suggestions to promote the healthy and sustainable development of railway enterprises in our country .