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改革运输企业收入清算方式 建立铁路现代企业制度
引用本文:李远卿,张功岳. 改革运输企业收入清算方式 建立铁路现代企业制度[J]. 铁道运输与经济, 2003, 25(1): 16-18
作者姓名:李远卿  张功岳
作者单位:1. 北方交通大学,经济管理学院,北京,100044
2. 铁道部,资金清算中心,北京,100844
摘    要:中国加入WTO后,铁路货运市场将以逐步开放的姿态融入市场经济体系和经济全球化的进程中。这对中国铁路运输业来说,既是机遇更是挑战。在铁路管理体制的发展变化中,运输企业经历了多种分配方式和清算办法的历史过程。随着国家经济体制改革的逐步深入和社会主义市场经济的逐步确立,建立适应市场经济条件的铁路运输企业收入清算系统已成为铁路运输体制改革和现代企业制度建立的必要条件。

关 键 词:铁路运输  WTO  财务  体制  改革
文章编号:1003-1421(2003)01-0016-02
修稿时间:2002-09-06

Reform Income Setttement method for Transport Enterprises, Set Up modern Railway Enterprise System
LI Yuan-qing,ZHANG Gong-yue. Reform Income Setttement method for Transport Enterprises, Set Up modern Railway Enterprise System[J]. Rail Way Transport and Economy, 2003, 25(1): 16-18
Authors:LI Yuan-qing  ZHANG Gong-yue
Affiliation:LI Yuan-qing1,ZHANG Gong-yue2
Abstract:After China's accession into WTO, the railway freight transport market willmerge step by step into the market economy system and into the process of economicalglobalization. This is both a challenge and an opportunity to China railway transportenterprises. During the process of development in railway management system, thetransport enterprises also experienced a historical evolution of multi distribution modesand settlement means. With the gradually deepening of nation's economical structurereform and the gradually establishing of socialistic market economy, it has become theprerequisite for the structural reform of railway transport and the establishment ofmodern enterprise system to establish an income settlement system adapting theconditions of market economy.
Keywords:railsway transport  WTO  financial affairs  system  reform  settlementsystem  
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