在铁路运营基层单位推行责任会计，是当前铁路运输会计的重大改革。本文首先指明责任会计的内容，进而着重阐述要做好这项工作必须建立、健全会计核算基础，提高财会人员素质，制定标准成本，明确各责任层次的控制范围和具体任务协调站段内各责任单位的利益和收益，并要把这项工作与站段经济责任制、目标成本管理、经济活动分析结合起来。 The implementation of responsibility accounting in the grassroots units of railway operation is a major reform of current railway transportation accounting. This article first specifies the content of responsibility accounting, and then focuses on the need to do this work must establish and improve the accounting basis to improve the quality of accounting personnel, the development of standard costs, a clear level of control at all levels of responsibility and specific tasks Coordination station responsibilities Units of interests and benefits, and this work should be station economic responsibility system, the target cost management, economic activity analysis together.