铁路信息化项目无形资产价值评估方法研究  

Evaluation method for intangible asset value of railway informatization projects

作　　者：田亚明 TIAN Yaming(Institute of Economic Management,China Railway Economic and Planning Research Institute Co.Ltd.,Beijing 100038,China)

机构地区：[1]中国铁路经济规划研究院有限公司经济管理研究所,北京100038

出　　处：《铁路计算机应用》2023年第9期7-11,共5页Railway Computer Application

基　　金：中国国家铁路集团有限公司科技研究开发计划(K2022Z010)。

摘　　要：科学评估铁路信息化项目无形资产的价值,有利于中国国家铁路集团有限公司(简称:国铁集团)对信息化项目实施精细化管理,提升投资决策的合理性。文章介绍了铁路信息化项目中无形资产的主要内容,提出了基于超额收益法与层次分析法(AHP,Analytic Hierarchy Process)相融合的信息化项目无形资产价值评估方法。通过预测国铁企业的自由现金流,测算无形资产对于营收的贡献值,确定信息化项目在无形资产中的贡献值,从而实现铁路信息化项目无形资产价值评估。研究成果对助力国铁集团信息化发展和治理现代化具有理论意义和实践价值。Eevaluating the intangible asset value of railway informatization projects scientifically could help CHINA RAILWAY to implement refined management of informatization projects and improve the rationality of investment decisions.This paper introduced the main content of intangible assets in railway informatization projects,and proposed a method for evaluating the value of intangible assets in informationization projects based on the integration of excess return method and AHP(Analytic Hierarchy Process).The paper predicted the free cash flow of enterprises,calculated the contribution value of intangible assets to revenue,determined the contribution value of information technology projects in intangible assets,and thus implemented the value evaluation of intangible assets in railway nformatization projects.The research results have theoretical significance and practical value to help the informatization development and governance modernization of CHINA RAILWAY.

关 键 词：铁路信息化项目 无形资产 价值评估 超额收益法 层次分析法(AHP) 

分 类 号：U29[交通运输工程—交通运输规划与管理]