The Study On Accounting Information Quality Problems Of Railway Transport Enterprises In China

Today, with the rapid development of Chinese railway economy, accounting is facing more diverse and complex challenges. After the reform the railway system had increased its accounting management difficulties. At the same time, the railway transport enterprises revealed more and more tangent and deficiencies through series of accounting problems. In this backdrop, the in-depth analysis of railway transport enterprises’accounting information quality seems to be more important and more far-reaching significant.This paper through analyzing the accounting information quality characteristics in FASB, IASC and Chinese Accounting Standards for Enterprises, and combining with the characteristics of Chinese railway transport enterprises accounting requirements by internal and external users, to build the framework of the exclusive quality of accounting information in the railway transport enterprise. In the fourth part of this paper, in accordance with the Railway segments we divided the accounting flow processes into three parts, and made a risk point analysis. After that, we classified the problems these enterprises faced, and divided them into the common problems and special problems. Then, we analyzed each specific problem affecting the quality of accounting information characteristics, built the railway transport enterprises accounting information quality analysis framework. In the last part of the paper, to counter with every problem the railway transport enterprises faced, we made specific optimized measures.This paper has innovated in several parts. In the first, it established the accounting information quality framework for Chinese railway transport enterprises. In the second, it analyzed every process of accounting information in the railway transport enterprises include the Basic Stations, Railway Administration and the Ministry of Railways. In the end, it came up with the problems railway transport enterprises faced and evaluate them by different levels’evaluation index, and analyzed the characteristics they influenced on.