With the rapid development of the Internet, e-commerce has been rapidly integrated into everyone's life. Facing the increasingly competitive transportation market, China Railway urgently needs to realize the informationization and modernization of payment means, and it is imperative to build an electronic payment system for China Railway. Railway electronic payment came into being, full of vitality. What are its advantages? How to deal with accounts in the face of diversified business? How to continue to develop rapidly and steadily in the future? This paper attempts to make a preliminary discussion on these issues from the perspective of personal practical work.
Keywords: electronic payment in railway transportation industry; Process; Accounting treatment; suggestion
20 10 1 The former Ministry of Railways decided to build an electronic payment system for railway transportation. In September of the same year, the overall scheme of the system and the safety technical scheme passed the expert review, which marked the full start of the construction of China Railway Electronic Payment System. On 20/KOOC-0//KOOC-0/year/KOOC-0/month 65438+5, the passenger POS/TVM bank card payment service was put into operation at 746 windows and 4 TVMs in 256 stations of 8 railway bureaus including Beijing and Zhengzhou. In June 5438+February of the same year, Internet ticketing achieved full coverage. In August 20 12, the electronic payment service of express freight train prepayment was successfully piloted, and in February 20 13, the mobile phone WAP payment was successfully piloted. On the basis of more than four years' experience in the safe and stable operation of the electronic payment system for passenger tickets, China Railway Corporation further requested that the POS card payment service be put into trial operation at all freight handling stations in the whole railway from 2065438+May 20, 2005, so as to prevent shippers from running to banks. At this point, the electronic payment system covers two major sectors of the railway transportation industry: passenger transport and freight transport.
First, the meaning of railway electronic payment
Railway electronic payment refers to the behavior of railway customers issuing instructions through electronic payment equipment terminals to realize the payment of funds to railway transportation enterprises. Railway electronic payment includes POS terminal payment, automatic ticket vending machine TVM payment, mobile payment, Internet payment and other electronic payments.
Second, the railway ticket sales electronic payment business process
Railway customers apply for payment, and the ticketing system submits information to the electronic payment platform after receiving the instruction. The electronic payment platform transmits information to the bank, and the bank compares and confirms the instructions sent by the electronic payment terminal, and submits the operation results to the electronic payment platform, and the electronic payment platform returns the payment results to the ticketing system, which prepares tickets for railway customers after confirmation.
Third, the advantages of electronic payment in railway transport enterprises
(a) simple operation, fast settlement, reduce the risk of funds.
It overcomes the disadvantages of taking cash and checks as the main means of payment, does not need change and checks, reduces the risk of liquidators, makes the circulation of funds convenient and fast, and accounts can be received immediately.
(two) powerful, to meet various management needs.
The management interface of railway electronic payment system is clear at a glance, and the system structure adopts multi-level authority system. Managers at all levels of the operating platform can authorize according to their different business types and personnel. Its nine functions (online and offline payment refund, online payment cash refund, cross-regional and cross-merchant refund, error automatic correction, deviation timely treatment, Japanese-Chinese reconciliation, fund price difference settlement, real-time online monitoring, and data statistical analysis) concentrate the big data of all electronic payment services, and make background analysis in time, which is convenient for accounting management of railway enterprises.
(3) Improve service quality and strengthen industry advantages.
In the past, shippers had to go back and forth between the station and the bank many times to pay the freight, and some businesses would generate late fees. There are many complaints, and the service quality is affected. Nowadays, railway electronic payment is a financial service based on information construction and guided by customer demand, which has truly realized "convenient and warm travel" and achieved great economic and social benefits. At the same time, electronic payment adopts various security measures such as abstract verification, hierarchical encryption, hardware encryption and data signature. It has realized multi-service access and large concurrent transaction processing in different places, different channels, window refund and change after Internet refund, and transportation change payment, which has enhanced the advantages of railways in industry competition.
(4) Improve service efficiency and save operating costs.
Through the implementation of railway electronic payment, it can provide customers with uninterrupted ticketing information service, improve the service quality of railway system, improve operational efficiency, save operating costs, reduce staff and increase efficiency, and accumulate energy for the redevelopment and reconstruction of railway.
Four, the accounting treatment of railway electronic payment
(A) the accounting treatment of general business
After the station checks out every day, the amount in the POS settlement summary table is checked with the card transaction list of the ticketing system, and the checked amount is listed in the item of "Remittance from superior unit-POS machine collection at this station" in the transportation revenue and expenditure report, and the revenue management department records it accordingly. Debit: internal transaction-paid transportation income-settled POS ticket sales income-settled platform freight POS machine income credit: transportation income settlement.
(2) Accounting treatment of deviation from business.
Electronic payment deviation refers to the difference between notes receivable (or freight and miscellaneous fees) and the actual payment of electronic payment platform. When the total amount of POS settlement is greater than the transaction details of the ticketing system card, there will be overpayment; When the total amount of POS settlement is less than the transaction details of the ticketing system card, less payment is generated. The electronic payment arrears are listed in the support of the transportation revenue and expenditure report, and the item of "POS machine ticketing arrears" is repaid by the passenger or the responsible person in cash. The accounting treatment is as follows: Debit when it occurs: other receivables-electronic payment owed loans: internal transactions-payable transportation income owed: Debit: cash loans: other receivables-electronic payment owed overpaid, because the tickets have been turned over to the income account of the railway head office through the electronic platform. The processing flow of deviation has also been simplified: in the past, the electronic payment platform of the Head Office sent the collected deviation information to all business stations, and the business stations reviewed and confirmed whether the deviation was refundable according to the POS transaction form, and then returned the confirmation information to the electronic payment platform of the Head Office. The audit work needs to be checked by the payment platform, railway bureau and head office station, which has a large workload and a long time, resulting in a large number of complaints from passengers. After 20 12, the electronic payment platform of the Head Office unified the deviation information to realize "background comparison", and directly submitted the comparison results to the bank for refund, which simplified the business process and shortened the refund period. The accounting treatment is as follows: For example, a passenger swipes a card at a POS machine to purchase tickets for 95 yuan. Due to operational problems, the credit card information was not transmitted to the ticketing system, and the ticketing failed. Zhang Can swiped his card only once. In this case, two receipts correspond to one ticket, which leads to electronic payment and overpayment. Debit: Other payables (overpayment by electronic payment) 95 Loan: Other payables (overpayment by electronic payment) 95 It can be seen that the overpayment by electronic payment is directly refunded and resold when it occurs.
(3) Accounting treatment of refund business
Electronic payment refunds generally occur on passengers. Customers need to apply for a refund after using the Internet or POS machine to pay successfully. In this case, in principle, it is required to apply for a refund according to the original payment channel. 1. Handling of normal refund In principle, electronic payment refund will be returned according to the original channel, that is, cash payment will be returned in cash, and credit card payment will still be returned to the original payment bank card. The conductor handles the refund for passengers in the ticket system, and at the same time, the POS machine prints a "refund acceptance receipt", which means that the refund information is sent to the payment platform at the same time. In this way, the ticketing information in the ticketing system and the transaction information of the electronic payment platform card are synchronized and consistent, and there is no need for accounting treatment. 2. The accounting treatment that the electronic payment for unconventional cash withdrawal is not returned in the original channel when it is returned abnormally refers to the purchase of tickets by electronic payment, but it is returned in cash when it is refunded. In this case, you will find that the electronic payment transaction is overpaid and the cash transaction is underpaid when you check out on the same day. When the electronic payment platform subsequently receives the refund information sent by the ticketing system, it will return the ticket money to the passenger's payment card according to the acceptance of the refund. At this time, the refund passengers will receive two refunds at the same time, resulting in the loss of railway transportation income. In this case, the business station should report the refund transaction information to the railway bureau in time. At the same time, the receiver of the transportation revenue and expenditure report reported that the POS ticket was overpaid, and the branch reported that it was underpaid, so as to reduce the income loss. The accounting treatment is as follows: debit: transportation income settlement loan: other payables-electronic payment overpayment debit: other receivables-underpayment loan: transportation income settlement.
Verb (abbreviation of verb) Suggestions on developing electronic payment for passenger and freight transportation
(1) Establish detailed ledgers and dynamically manage equipment.
The revenue departments of stations and railway bureaus should establish detailed accounts of passenger and freight POS machines at stations and sub-branches to dynamically record the installation, cancellation and change of electronic payment equipment and the window number (sales window) to ensure the one-to-one correspondence between electronic payment equipment and windows and the uniqueness of identity.
(2) Summarize experience and practices, and do a good job in personnel training.
The competent department of the Revenue Department of the Railway Bureau can summarize the good practices and experiences of electronic payment for passengers and goods in recent years, organize regular training for stations and station revenue-related personnel, ensure that operators master the use and management methods of various electronic payment equipment such as POS and TVM machines, strictly operate the regulations, implement post responsibilities, and prevent abnormal loss of transportation income.
(3) Strengthen departmental cooperation and constantly improve the system.
At present, the passenger electronic payment business is basically stable and has rich experience in dealing with various emergencies. The operation of electronic payment for freight is in urgent need of running-in debugging. Electronic payment for freight has just been put into trial operation for more than a year, which is in parallel with the freight POS payment system owned by the railway bureau in the past. It takes time for business stations to change their working habits and adapt to the new system. The testing and improvement of freight POS system also depends on the close cooperation of business stations, freight departments, revenue departments, contracted banks and information departments. It is our unremitting goal to pay attention to the dynamic operation of electronic payment for passenger and freight, strengthen communication and cooperation between departments and units, and improve the efficiency and security of payment system.
References:
[1] Trial Measures for Railway Electronic Payment Management of China Railway Corporation Tiecai [2011] No.6. 。
[2] China Railway Corporation Trial Measures for the Administration of Railway Electronic Payment Transportation Revenue [2011] No.7. 。
[3] Notice on Trial Operation of Railway Freight Electronic Payment (POS) China Railway Corporation Zi Zhi Dian [2065 438+05] 1No..
[4] Discussion on accounting treatment of electronic payment for passenger and freight in Jiang Wen Railway (Development, 20 14(07).
Author: Zhang Yan
;