既有铁路改造的财务评价分析  

Analysis on Financial Evaluation of Existing Railway Reconstruction

作　　者：穆鑫[1] 程学庆[1] 唐远[1] 

机构地区：[1]西南交通大学交通运输与物流学院,四川成都610031

出　　处：《铁道运输与经济》2013年第11期8-12,共5页Railway Transport and Economy

基　　金：铁道部科技研究开发计划项目(2012J008-B)

摘　　要：既有铁路改造是铁路挖潜扩能的一种方式,不仅能够有效地解决铁路运能紧张问题,积极促进国民经济发展,还能够提升铁路技术装备整体水平。以既有铁路重载化改造为例,从技术经济学原理出发,以财务内部收益率、投资回收期和偿还能力作为评价指标,运用"有无对比法"对既有铁路改造的盈利能力、抗风险能力进行分析,为我国既有铁路改造提供科学决策依据。Existing line reconstruction is a mode of railway potential tapping and capacity expansion, which not only can effectively solve the problem of tensional railway transport capacity and actively promote national economic development, but also can increase general level of railway technical equipments. Taking heavy haul reconstruction of existing railway as example, starting with principle of technical economics, this paper makes quantitative analysis by taking internal rate of return, investment payback period and repayable ability as evaluation indices. The paper also analyzes profitability and anti-risk capacity of existing railway reconstruction by using ＂with/without project cost benefit comparison＂ method, which provides scientific decision-making evidence for existing railway reconstruction in China.

关 键 词：既有铁路改造 有无对比法 财务评价 

分 类 号：F530.55[经济管理—产业经济]