【摘要】：正20世紀(jì)90年代至今,公路運(yùn)輸行業(yè)總體規(guī)模不斷壯大,公路運(yùn)輸企業(yè)得到了長足的發(fā)展,公路運(yùn)輸行業(yè)的上市公司不斷增加。公路運(yùn)輸企業(yè)自1993年以來一直將《運(yùn)輸(交通)企業(yè)會計(jì)制度》作為財(cái)務(wù)核算的基本標(biāo)準(zhǔn),該制度也為公路運(yùn)輸企業(yè)提供了較為詳盡的行業(yè)會計(jì)核算辦法。
[Abstract]:Since 1990s, the overall scale of highway transport industry has been growing, highway transport enterprises have made great progress, and the number of listed companies in highway transportation industry has been increasing. Since 1993, highway transportation enterprises have regarded the Accounting system of Transportation (Transportation) Enterprises as the basic standard of financial accounting, which also provides a more detailed accounting method for highway transportation enterprises.
【作者單位】： 長安大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號】：F542;F233
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本文編號：2528516