Accounting Research On Railway Welfare Services

As social and economic development, rail transport has become a popular means of transport. Rail transport plays an important role in modern transport system, it is the country’s critical infrastructure, but also the main artery of the national economy.In2013rail transport has completed the separation between government and enterprises, the railway welfare services has become an important topic of the current society. In this paper, I research on accounting railway welfare services by activity-based costing. It can improve the accuracy of the costing of the railway transport, provide relevant and complete information on railway transportation welfare services for government subsidies, and promote market-oriented process.In the paper, firstly, I sort out the existing costing general theory, and sum up existing costing methods for railway transport. Then, I analysis existing railway welfare accounting case. Finally, I build the railway welfare services accounting measures.Through research, I find that the separate accounting of revenue and expenditure of public welfare services is the premise of the railway transport enterprise market. Activity-Based Costing combine railway transport costs and management process closely, it accurately reflects the cost of the railway. Finally, I suggest railway transport enterprises to improve the statistical information system, distinguish the welfare lines and public welfare; to improve the cost-accounting system, using activity-based costing and advancing the reform of cost accounting; to establish the financial subsidies verification mechanism strictly controlled railway transport enterprises amount of subsidies, making railway transport enterprises to better serve the public.