道路运输企业特殊业务会计核算问题研究-会计学专业论文.docxVIP

I I 摘 要 道路运输企业的经营模式随着我国经济体制的不断改变而改变。由于历史的原因和 现阶段的社会经济环境，目前大多数道路运输企业仍沿用着九十年代采用的经营模式， 即单车承包，单车租赁和挂靠经营。这些经营模式的特殊性导致了和这些经营模式相关 的业务核算的特殊性。虽然交通部和财政部很早就发布过这些特殊经营模式所产生的特 殊业务的会计核算办法，但在具体的会计实务中，还是存在很多问题，如单车承包中超 承包收入如何返还的会计核算，单车租赁中融资租赁经营会计核算的合理性，以及挂靠 经营中挂靠车辆的会计核算等问题。由于经营模式决定了会计核算的方法和流程，所以 本文通过对单车承包，单车租赁和挂靠经营的经营模式的研究入手，来讨论由这些经营 模式所产生的特殊业务的会计核算问题。通过对单车承包，单车租赁和挂靠经营的经营 模式发展历程进行归纳和总结，分析其对特殊业务会计核算的影响和现阶段所存在的问 题，并提出建议。希望通过本文的研究能让道路运输企业重视其特殊业务的会计核算方 法，采用合理的方式对其特殊业务进行会计核算，也希望有关部门能尽快重新制定现阶 段这些特殊的经营模式所产生的特殊业务的会计核算方法，以便让道路运输企业的管理 者在制定各自企业相关业务的会计核算方法时能有个规范的参考，让道路运输企业的特 殊业务会计核算上能有统一性，从而产生具有可比性的会计信息，来促进整个道路运输 行业的发展和壮大。 关键词：道路运输企业，单车承包，单车租赁，挂靠经营，会计核算 II II Abstract With the change of our country’s economic system, the management modes in road passenger transport enterprise continuously change. As a result of historical reasons and the stage of social and economic environment, most of the current road passenger transportation enterprises also use management modes adopted in the 1990s, namely cycling contract, bicycle rental and affiliated businesses. The special management modes cause the special accounting about the related business. Although the Ministry of Transportation and the Ministry of Finance have issued the special accounting method about operating patterns generated by the special business. But in the specific accounting practice, it still has many problems, such as accounting about the ultra-contract income how to return in cycling contract, rationality of the way of rental of financing lease as well as affiliated vehicles in the affiliated business accounting and other problems. Because the business model determines the accounting methods and processes, so we start to study the specific business accounting issues arising from these business models. Through the development of process of special management models, we study the specific business accounting problems, and put forward some suggestions. This study let road passenger transport enterprises attach importance to their parti