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2002年11 期
| 标题 |
| 改革铁路冷藏货物运输现行清算办法的探讨(24 卷) |
| 英文标题 |
| Discussion on Reforming the Current Liquidation Method of Railway Refrigerated Goods Transportation |
| 摘要 |
| 我国现行铁路冷藏货物运输内部清算办法及收入分配与普通货物运输实施同样清算流程和清算系数，未考虑冷藏运输高成本的特殊性。因此，在现行管理体制下，冷藏运输的清算改革，应着重解决清算价格与实际成本相脱节的问题，加强活劳动消耗和物化劳动消耗的考核，改造原始凭证， |
| 作者 |
| 新闻作者:温盛儒 |
| 关键字 |
