重组是企业进行资本扩张的最重要也是最有效的途径之一,而在此过程中,资产评估在企业重组中起着重要的作用。铁路运输业是国民经济的大动脉,是关系国计民生的基础性行业,是国有资本需要控制、集中的行业领域。随着铁路企业改革的深入,整合资源、资产重组成为必然。全文通过阐述资产评估在铁路多经企业重组过程中的具体运用,希望能对促进铁路实现跨越式发展的宏伟目标有借鉴意义。 Reorganization is one of the most important and effective ways for an enterprise to expand its capital. In the process, asset valuation plays an important role in the reorganization of enterprises. The railway transportation industry is the main artery of the national economy and the basic industry that relates to national economy and the people’s livelihood. It is an area where industries need to control and concentrate state-owned capital. With the deepening of railway reform, resource integration, asset restructuring has become inevitable. The full text expounds the specific application of assets appraisal in the process of reorganization of railway diversified enterprises, hoping to make reference to the grand goal of promoting the leap-forward development of the railway.