In this paper, in connection with the reality of the transportation institutions in China, we proposed the methods and counter-measures to strenghtne and unify the accounting standard and financial system of the transportation institutions which, we hoped, would provide reference for the accounting and financial management of the industry.%交通运输业作为事业单位的一个特殊行业,在会计核算和财务管理工作中存在着诸多特殊性.通过对现状及问题的分析提出了加强统一交通运输事业单位会计准则和财务制度的方法与对策,以期对该行业会计核算与财务管理提供参考.
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