鐵路運(yùn)輸企業(yè)資本金規(guī)范管理及核算的研究.pdf

1、北方交通大學(xué)碩士學(xué)位論文鐵路運(yùn)輸企業(yè)資本金規(guī)范管理及核算的研究姓名：高文茹申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：郝宇欣19990201AbstractAimingatthecaseincurrentrailwaycapitalmanagementandcalculationthatdidn’tfitthespecifiedaccountingcriteriaandcurrentneeds，thisPa口eradoptedthetheo

2、reticalresearchmethodandsubstantiveanalyzedmethodFromthefactofrailwaytransportationenterprises，thispapertoundthekeypointthatCOuldsettletheseproblemsandcarriedOUtseveraltransitionalsuggestions，formedrelevantcalculationsys

3、temAlltheseprogenybasedondeeplyanalysesofcapitalmanagementandcalculationofrailwaytransportationenterprisenlispaperisdividedintofivechaptersTheintroductionexpoundedtheresearchpurport、objective、method、andinnovationsofthere

4、searchThefirstchapteranalyzedtheparticularityofcapitalcausedbydefectofhistoricalandmanagementandoperationinthelineofbusinessbasicallyconfirmedtherangeofrailwaycapitalThesecondchapterdefinitelypinpointedseveralcaseswhichd

5、iscrepanttotherailwaytransportationenterprise’ScapitalmanagementandmadebriefanalysisaboutthemTheseproblemswereexpectedsolvinginlaterresearchThethirdchapterbroughtforwardaseriesofmacroscoDicaUv、microscopicallytermswhichCa

6、nsolvetheproblemincapitalmanagementandcarriedoutCanOnicalmanagementandcalculation，Thet、0rthchapterwereestablishedintheactualitythatrailwaycapitalchangeddynamicandsubstantive，analyzedthreeprimaryfactors：turninandIeaveoffo

7、fdepreciation、infrastructureinvestment、apieceoperationdepartmentandbureauinvestmentMoreoveritputforwardimaginationsofnormativemanagementandmadeimprovementonexistingcalculationsystemThe矗fmchapteranalyzedtwoelsefactors：inv

8、estmentofkeeppriceandzerepayingmoveamongbureaus，madeimprovementonemstmgmanagementregulationsandcalculationmethodZ矗etagsummarizedresearchfiuitsofthispaperandbroughtforwardproblemsthatneededmoreresearch【keywords】capitalcal