铁道科学与工程学报2016，Vol.13Issue(10)：1899-1906,8.
基于财务清算模式的我国高速铁路公司财务收支分析
Financial revenues-expenditure analysis for high-speed railway company in China based on financial liquidation modes
摘要
Abstract
Commission operation mode is mainly adopted by high-speed railway company in China. However, there are two different modes of financial liquidation which are fully commission operation mode and commission operation mode ( similar net-transportation separation mode) . There are significant differences between the consti-tutions of financial expenditures and revenues of high-speed railway companies which are under different financial liquidation modes. In this paper, by analyzing the constitutions of financial expenses and income of high-speed rail companies under two liquidation modes, and taking the H high speed rail and the L passenger dedicated line as the examples, the annual financial situation and its influencing factors of high-speed railway companies under different financial liquidation modes are studied. The results show that under the later mode, the consistence of both sides interest goal is stronger and the financial liquidation is more simple. The infrastructure depreciation, financial cost and passenger flow are the key factors which influence the financial results of high-speed railway companies.关键词
高速铁路公司/委托运营/财务清算模式/财务收支构成/影响因素Key words
high-speed railway company/commission operation mode/financial liquidation mode/structure of financial revenues-expenditure/influencing factors分类
交通工程引用本文复制引用
陈建,符卓..基于财务清算模式的我国高速铁路公司财务收支分析[J].铁道科学与工程学报,2016,13(10):1899-1906,8.基金项目
国家自然科学基金资助项目(71271220) （71271220）
