【摘 要】
：
2015年财政部资产管理司组织召开政府资产报告试点工作布置会。标志着我国政府资产报告试点工作正式启动。交通运输部等8个中央部门,黑龙江等8个省和中国铁路总公司等3家中央
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2015年财政部资产管理司组织召开政府资产报告试点工作布置会。标志着我国政府资产报告试点工作正式启动。交通运输部等8个中央部门,黑龙江等8个省和中国铁路总公司等3家中央企业参加了试点布置会。根据财政部试点工作要求,铁路总公司政府资产报告内容包括两大类：一是铁道资产,二是车站资产。本文在15年编制铁路企业政府资产报告的基础上,对纳入政府资产的铁路基础设施资产范围,以及政府资产报告的编制原则和方法等进行了探讨。
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