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高速列车运营成本已引起社会的广泛关注。本文就高速列车运营成本计算方法进行了探讨,先论述高速铁路运营成本的架构:资本运作成本、固定设备成本、移动设备成本、管理成本,再将固定设备成本物化为四种运能:运行线、车站服务、列调服务和牵引供电服务。由此得出高速列车运营成本包括:固定设备成本+移动设备成本+分摊的资本运作成本+分摊的管理成本。最后建议:由国家发改委、铁道部共同组成专家组,参照《国际财务报告准则》及日、法、德三国高速铁路公司的经验,制定出我国《高速铁路会计准则》。
High-speed train operating costs have aroused widespread concern in the community. This paper discusses the calculation method of high-speed train operating cost. The paper first discusses the structure of high-speed railway operating cost: capital operation cost, fixed equipment cost, mobile equipment cost, management cost, and then recuperates fixed equipment cost into four kinds of transport capacity: , Station services, listing services and traction power supply services. This shows that high-speed train operating costs include: fixed equipment costs + mobile equipment costs + assessed capital operating costs + assessed management costs. Finally, we suggest that an expert group composed of NDRC and MOR should make reference to IFRS and the experiences of high-speed railway companies in Japan, France and Germany to formulate China’s High-speed Railway Accounting Standards.