The Research Of Road Freight Enterprise’s Management Pattern And Its Accounting

Road freight transportation industry plays an important role as an important part of thebasic industries of the national economy. Over the years of reform and opening up, roadfreight business has made considerable progress, preliminary ease of transport supply anddemand, transport services has improved greatly, but compared with the needs of China’seconomic development and social progress of civilization, there is still a large gap. At present,China’s road freight market on the business model and there are a lot of accounting problems,which severely restricted the healthy and orderly development of such enterprises. In view ofthis, this paper takes the road freight business models and accounting features with theindustry accounting for the research, ask questions and solve problems, hoping to establish anational economy and social development of the road freight industry to help.This paper first reviews the management rights transfer of road freight business history,affirmed the right transfer mode operation has played a positive role, and then pointed out thatwith the current transport capacity and traffic continues to strengthen, the requirements of theenterprise will increasingly biased high, highlighted some of the problems gradually, suchdrawbacks affiliated operations increasingly exposed to financial accounting can not keep upthe pace of development and so on. However, our accounting standards emphasize substanceover form principle, that the proper accounting was founded on a correct understanding of themode of operation. Therefore, this paper first cycling road freight business contracting,bicycle rental and anchored three operating modes from the model of the in-depth analysis,defines its scope and business model for the disadvantages linked to the development of itsproposed alternative after a transition direction-intensive public bus mode. Second, on thebasis of its current mode defined some special features with the industry accountingaccounting analyzes, its particularity accounting attributable mainly including vehicleproblems caused by the fixed asset, the cost of depreciation caused by the recognition andaccounting, collecting payment cause revenue recognition and accounting, operating income and operating costs to match, etc. Through the analysis pointed out its shortcomings, and toadapt to the current proposed more stringent accounting standards, with operationalaccounting methods and ideas in order to improve its financial comparability with otherindustries.