铁路资产评估的意义与方法  

The Significance and The Way: Railway Assets Assess

作　　者：金颖[1] 

机构地区：[1]铁道科学研究院运输及经济研究所,北京100081

出　　处：《铁道运输与经济》2002年第8期34-36,共3页Railway Transport and Economy

摘　　要：目前 ,中国铁路正朝着“网运分离、客货分营”改革方向迈进。铁路企业为走向市场 ,适应中国加入WTO的要求 ,必须对有形资产和无形资产进行评估 ,并找出适合于铁路特点的评估方法 ,正确评估铁路资产价值 。Chinese railway is currently on its way of reform to separate transport infrastructure from operation as well as to separate freight transport from passenger service. In order to come into the market and to meet the needs of market after joining WTO, railway enterprises should assess both the tangible and intangible assets. They also should find out a method that adapts to the characteristics of railway to correctly assess the value of railway assets and to help their taking part in the market competition.

关 键 词：铁路 资产评估 有形资产 无形资产 特点 

分 类 号：F530.67[经济管理—产业经济]