铁路运营支出定额的编制与应用  

Preparation and Application of Railway Operating Expenditure Norms

作　　者：金颖[1] 张京奕 

机构地区：[1]铁道科学研究院运输及经济研究所副研究员 [2]国家审计署

出　　处：《世界轨道交通》2005年第3期27-29,共3页World Railway

摘　　要：铁路运营支出定额是铁路运输企业的基础经济指标，其建立和合理运用可以提高企业管理水平，是铁路建设项目方案比选和投标报价的依据。现对铁路运营支出定额的定义、建立意义、内容、编制原则、编制方法逐一作出介绍，旨在为高速客运专线定额编制提供参考。The railway operating expenditure norms are the foundation economic indices of the railway transportation enterprise.Their establishment and application can improve the management level of the enterprises and are the bases for making the scheme options and carrying out bidding and offering of the railway construction proiects.An introduction is hereby presented for the prepartions of the railway operating expenditure norms with respect to the

关 键 词：定额编制 铁路运营 编制原则 应用 铁路运输企业 企业管理水平 铁路建设项目 高速客运专线 经济指标 

分 类 号：F231.5[经济管理—会计学] TV544[经济管理—国民经济]