【摘要】：目前,合資建設(shè)鐵路已成為我國(guó)鐵路建設(shè)的主要方式,包括客運(yùn)專(zhuān)線、城際鐵路、區(qū)域通道在內(nèi)的所有新建鐵路項(xiàng)目和部分既有鐵路改擴(kuò)建項(xiàng)目均以合資方式投資建設(shè)。按照鐵道部相關(guān)文件要求,新建的合資鐵路公司均采取了委托經(jīng)營(yíng)管理模式。隨著委托經(jīng)營(yíng)模式在合資鐵路公司中的大范圍應(yīng)用,其對(duì)會(huì)計(jì)信息質(zhì)量的影響也受到了多方關(guān)注。 本文作為鐵道部科技司《提高會(huì)計(jì)信息質(zhì)量研究》課題的專(zhuān)項(xiàng)分析部分,負(fù)責(zé)對(duì)委托經(jīng)營(yíng)模式下合資鐵路公司的會(huì)計(jì)信息質(zhì)量進(jìn)行專(zhuān)項(xiàng)研究。 本文立足于合資鐵路公司經(jīng)營(yíng)管理特點(diǎn),及其會(huì)計(jì)信息使用者對(duì)會(huì)計(jì)信息質(zhì)量的特殊要求,對(duì)委托經(jīng)營(yíng)模式下合資鐵路公司會(huì)計(jì)信息生成過(guò)程進(jìn)行了梳理,并從該過(guò)程中初步診斷出如下因素影響了合資鐵路公司的會(huì)計(jì)信息質(zhì)量：不規(guī)范的關(guān)聯(lián)方交易、監(jiān)管機(jī)制有缺陷、財(cái)務(wù)制度不明確。 基于上述影響合資鐵路公司會(huì)計(jì)信息質(zhì)量的因素,本文認(rèn)為,應(yīng)從內(nèi)外因兩個(gè)角度對(duì)合資鐵路公司會(huì)計(jì)信息質(zhì)量進(jìn)行優(yōu)化與保障。從合資鐵路公司內(nèi)部來(lái)看,建議其引入激勵(lì)機(jī)制,平衡鐵路局與合資鐵路利益分配；引入獨(dú)立監(jiān)事制度,激活監(jiān)事會(huì)監(jiān)督職能；引入ERP系統(tǒng),提升鐵路企業(yè)會(huì)計(jì)信息化水平。從合資鐵路公司外部來(lái)看,建議有關(guān)部門(mén)制定相關(guān)措施規(guī)范合資鐵路與鐵路局的關(guān)聯(lián)交易；盡快健全完善合資鐵路財(cái)務(wù)管理制度；政府職能應(yīng)向獨(dú)立化、科學(xué)化方向轉(zhuǎn)變。
[Abstract]:At present, the joint-venture construction railway has become the main mode of China's railway construction, including all newly-built railway projects including passenger dedicated line, inter-city railway and regional channel and some existing railway expansion and expansion projects in joint-joint investment and construction. According to the relevant documents of the Ministry of Railways, the newly-built joint-venture railway company has adopted the entrusted operation management mode. With the large-scale application of the entrusted operation model in the joint-venture railway company, its impact on the quality of accounting information has also been paid more and more attention. This paper, as a special analysis part of the Science and Technology Division of the Ministry of Railways, is responsible for carrying out a special research on the quality of the accounting information of the joint-venture railway company under the entrusted operation mode. This paper is based on the characteristics of the management and management of the joint-venture railway, and the special requirements of the accounting information users on the quality of the accounting information. The following factors are preliminarily diagnosed in the process: the accounting information quality of the joint-venture railway company is affected by the following factors: the non-standard related party transactions, the defects of the supervision mechanism and the financial system It is not clear. Based on the factors that affect the quality of the accounting information of the joint-venture railway company, the paper holds that the quality of the accounting information of the joint-venture railway company should be made from both internal and external reasons. The optimization and guarantee. From the interior of the joint-venture railway company, it is suggested to introduce the incentive mechanism, balance the distribution of the railway administration and the joint-venture railway, introduce the independent supervisor system and activate the supervisory function of the board of supervisors, introduce the ERP system and improve the accounting of the railway enterprise. Information level. From the outside of the joint-venture railway company, it is recommended that the relevant departments formulate relevant measures to regulate the related transactions between the joint-venture railway and the railway administration, and improve the financial management system of the joint-venture railways as soon as possible; and the government function should be independent and scientific.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F532;F285

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本文編號(hào)：2510435