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铁路企业会计核算方法能够直接影响铁路企业会计核算的质量及效果,进而影响铁路系统的建设,关系到我国铁路事业的发展情况。铁路会计核算是铁路工作系统中的重要组成部分,能够提高铁路系统的工作效率。本篇文章主要从铁路企业会计核算的具体要求,铁路企业会计核算中对财务核算中存在的问题以及如何改善铁路企业会计核算方法三个方面进行分析,并提出借助现代科技手段,提升会计核算效率;制定控制信息制度,规范会计核算流程;构建会计核算系统,加强企业风险评估等相关建议。
The method of accounting of railway enterprises can directly affect the quality and effect of accounting of railway enterprises, thus affecting the construction of railway system and the development of China’s railway industry. Railway accounting is an important part of the railway work system, which can improve the work efficiency of the railway system. This article mainly analyzes the specific requirements of the railway enterprise accounting, the accounting problems existing in the railway enterprise accounting, and how to improve the accounting method of the railway enterprise. It also proposes to improve the accounting efficiency by means of modern science and technology ; Develop control information system, standardize the accounting process; build accounting system, strengthen enterprise risk assessment and other related recommendations.