合资铁路公司委托经营模式下的会计信息质量研究
发布时间：2019-07-05 09:37
【摘要】：目前,合资建设铁路已成为我国铁路建设的主要方式,包括客运专线、城际铁路、区域通道在内的所有新建铁路项目和部分既有铁路改扩建项目均以合资方式投资建设。按照铁道部相关文件要求,新建的合资铁路公司均采取了委托经营管理模式。随着委托经营模式在合资铁路公司中的大范围应用,其对会计信息质量的影响也受到了多方关注。 本文作为铁道部科技司《提高会计信息质量研究》课题的专项分析部分,负责对委托经营模式下合资铁路公司的会计信息质量进行专项研究。 本文立足于合资铁路公司经营管理特点,及其会计信息使用者对会计信息质量的特殊要求,对委托经营模式下合资铁路公司会计信息生成过程进行了梳理,并从该过程中初步诊断出如下因素影响了合资铁路公司的会计信息质量：不规范的关联方交易、监管机制有缺陷、财务制度不明确。 基于上述影响合资铁路公司会计信息质量的因素,本文认为,应从内外因两个角度对合资铁路公司会计信息质量进行优化与保障。从合资铁路公司内部来看,建议其引入激励机制,平衡铁路局与合资铁路利益分配；引入独立监事制度,激活监事会监督职能；引入ERP系统,提升铁路企业会计信息化水平。从合资铁路公司外部来看,建议有关部门制定相关措施规范合资铁路与铁路局的关联交易；尽快健全完善合资铁路财务管理制度；政府职能应向独立化、科学化方向转变。
[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.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F532;F285
本文编号：2510435
[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.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F532;F285
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