我國(guó)鐵路運(yùn)輸收入清算模式和方法研究.pdf

1、北方交通大學(xué)碩士學(xué)位論文我國(guó)鐵路運(yùn)輸收入清算模式和方法研究姓名：徐巍申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：祝祖強(qiáng)2000.3.1AbstractAbstractThisPapermainlymakestworesearches，Thefirstthepapermakesarelativelysystematicsummarizationandevaluationabouttheinnovationhistoryofrailwaytra

2、nspoftrevenuereckoningmethodsinourcountryandtheinnovationsinforeignrailwaymanagementmodesThesecondthePaDerputsforwardthemaincluethatrailwayshouldgraduallyestablishthescientifictransportincomereckoningsystemwhichadaptStot

3、hedetachmentofthetransportfromtheinfrastructureonthebasisofrailwayinnovationanddevelopmentThispaperiscomposedoffivechaptersThefirstchapterprimarilydiscussestheconnotationandthemeaningabouttherailwaytransportrevenuereckon

4、ingaswellastherelationbetweentherailwaytransportrevenuereckoningandenterprisemanagementmechanismAndthenthischaptermakesarelativelysystematicsummarizationandevaluationabouttheinnovationhistoryofrailwaytransportrevenuereck

5、oningmethodsinourcountrvOnthatbasisthischapterpresentsthedrawbacksinpresentreckoningmethodsThesecondchaptermainlydiscussestheinnovationsinthemanagementsystemottoreignratlwaysandaiflinesinourcountryandthendrawsaconclusion

6、thatthedetachmentofthetransportfromtheinfrastructureiSthetargetmodeofourrailwayinnovationThet址rdchapterprimarilydiscusseswhatdemandsmarketeconomymakesontherailwaytransportrevenuedistributionAndthentIlischapterdiscussesth

7、edetachmentofthetransportfromtheinfrastructureCanbreakdownthemuRi—attributeoftherailwayachievetheclearpropertyrightsadapttothedemandsoftherailwaymarketandSOonOnthatbasis，thischapterrendersthedetachmentofthetransportfromt

8、heinfrastructureiStheefficientorganizationmodeduringrailwaytransportenterprisesestablishmodementerpriseinstitutionFurthermorethischapterrendersitiSfeasibletoestablishthespecific，experimentaltransportplaceonthebasisofthes

9、eparationfromtheaccountingThefourthchapterputsforwardrailwayshouldgraduallyestablishthescientifictransportincomereckoningsystemwhichadaptstothedetachmentofthetransportfromtheinfrastructureonthebasisofrailwayinnovationand

10、developmentThefifthchapteriStheconclusioninwhichtheauthordrawsthemainconclusionsandrenderstheproblemsthatneedwemakeresearchesKeyWords：railwaytransponrevenuereckoning，thedetachmentofthetransportfromtheinfrastructure，recko