拟定国家铁路财务会计规章和管理办法（包括运输进款清算规章）。
To formulate the regulations and administrative procedures (including regulations on transportation revenue accounts liquidation) for the finance accounting of national railways;
因此铁路货运企业应从深化体制改革、构筑核心竞争力、提高人力资源管理与财务管理水平等方面采取相应的对策，以适应这种变化的形势。
So railway freight transport enterprises should deepen the structure reform, build up core competence, and improve the level of HRM and financial management to adapt to the changed situation.
论述了铁路运输企业用现金流量表取代财务状况变动表的必要性，对编制现金流量表所采用的结构及项目设置等问题进行了探讨、分析。
This paper discusses the necessity of the substitution cashflow statement for financial position statement and explores the problems concerning the structure design and items setting up.
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