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工资核算是财务核算体系的重要组成部分,对工资进行规范的管理有助于提高财务管理以致整个企业的管理水平。当前,我国铁路企业工资分配与核算制度需要进行更规范有效的管理,才能适应国家新的历史时期的发展,以及铁路企业体制转换和结构调整的跨越式发展。本文介绍了铁路企业工资核算在财务管理中的重要意义及特点,并针对工资管理中的主要问题提出改进措施,严格依照国家政策法规及铁路相关规章制度的要求来执行,同时工资核算人员应加强学习各类相关文件、制度,积极加强与其他部门的配合,进一步做好工资管理工作。
Payroll accounting is an important part of the financial accounting system. The standardized management of wages helps to improve the financial management so that the entire enterprise’s management level. At present, the system of wage distribution and accounting in our country’s railway enterprises needs to be regulated more effectively and effectively so as to meet the development of the country’s new historical period as well as the leaps and bounds in the system transformation and structural adjustment of railway enterprises. This article introduces the important meaning and characteristics of the railway enterprise’s salary accounting in the financial management, and puts forward the improvement measures for the main problems in the wage management, strictly according to the requirements of the national policies and regulations and the relevant rules and regulations of the railway, and at the same time, the salary accounting personnel should strengthen Learn all kinds of related documents and systems, and actively strengthen cooperation with other departments to further improve the management of wages.