铁路资本金投资回报的考核

铁路运输企业按现代企业制度的要求 ,实行网运分离 ,其中的一个关键问题就是铁道部作为政府投资主体的代表者 ,应如何考核各铁路企业的投资回报 .而铁道部对各铁路企业投资回报的考核 ,首先应遵循区别对待、定性与定量相结合等原则 ,将各企业按地理位置、新旧程度、业务量大小等划分为不同类型的企业 ,如 :沿海局、内陆局、尽头局、通过局等 ,以此为出发点 ,选用回归分析法 ,分别以上海局、广州局、济南局、北京局、哈尔滨局、兰州局为例 ,对不同类型企业投资额与利润之间关系做了实例分析 ,从而为铁道部对各铁路运输企业投资回报考核方法的选用提供参考 .

Assessment Method of the Return on Investment for Railway Transportation Enterprise

According to the requirements of modern enterprise system, the railway transportation enterprises begin to reform. But the key point is how the Ministry of Railways assesses the return on investment. First, some principles should be followed, such as deal with different enterprises in different ways; combine the nature with quantity, etc. And then we divide all the railway enterprises into different kinds, such as landlocked enterprise, littoral enterprise, etc. We take the different kinds of typical enterprises as examples to analyze the relationship between the investment and profit with the analytical method of regression. We hope we can offer some useful train of thoughts for the reform of railway transportation enterprise.