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随着社会经济的发展、城市规模扩张,为缓解交通拥堵、雾霾污染并优化城市布局,越来越多的城市决策建设大运量、绿色高效的以地铁为代表的城市轨道交通。由于轨道交通项目具有高建设成本、低运营收入的准经营性特征,收益正外部性显著,轨道交通建设的社会效益远高于企业收益,轨道交通运营主业基本处于长期亏损状态,通过附属资源开发收益补贴运营主业亦难以改变企业整体亏损问题,基于以上原因,轨道交通企业财务战略的核心任务不是盈利,而是维持企业现金流的正常运转。随着“轨道+物业”的模式发展和轨道交通广告传媒、产业链金融等附属资源开发业务的开展,城市轨道交通企业业务更加复杂多样,财务信息质量将更多的与会计政策和会计估计的选择相联系,会计的确认、计量无一不以会计政策选择和会计估计为前提。会计政策选择和会计估计的恰当程度,直接关系着轨道交通企业财务信息质量和信息使用者据以进行决策的正确程度,进而影响轨道交通企业的持续融资能力和生存能力。
With the development of society and economy and the expansion of cities, more and more cities decide to build large-capacity and green metro urban rail transportation to ease traffic congestion, smog pollution and optimize urban layout. As the rail transit project has the characteristics of high operating cost and low operating income, the income is positive and externalities are significant. The social benefits of rail transit construction are much higher than those of enterprises. The main business of rail transit operation is basically in the state of long-term loss. Through the subsidiary resources For the above reasons, the core task of the financial strategy of rail transit enterprises is not to make profits, but to maintain the normal operation of the enterprise cash flow. With the development of “Orbit + Property” mode and the development of subsidiary resources such as rail transit advertising media and industrial chain finance, the business of urban rail transit enterprises is more complicated and diversified, and the quality of financial information will be more related to accounting policies and accounting Estimation of the choice of the link, accounting for confirmation, measurement, accounting policies are all choices and accounting estimates as a prerequisite. The choice of accounting policies and the appropriateness of accounting estimates are directly related to the quality of financial information of the rail transit enterprises and the correctness of information users in making decisions based on them, thus affecting the continual financing ability and viability of the rail transit enterprises.