铁路运输收入清算办法是铁路改革的一大难点,随着我国铁路运输体制改革的不断深化,财务体制的改革也必须服从于整个铁路管理体制改革的需要。本文从介绍现有铁路运输收入清算办法为出发点,分析其存在的不足,并提出承运清算模式的改革方向。 The settlement of railway transport revenue is a major difficulty in railway reform. With the continuous deepening of China’s railway transport system reform, the reform of the financial system must also be subject to the needs of the entire railway management system reform. Based on the introduction of the existing railway transportation revenue settlement method, this article analyzes the existing problems and proposes the reform direction of the carrier settlement mode.