摘要
铁路从１９９３年始连续３年全行业亏损。针对这一问题，通过分析现行铁路盈亏计算方法中存在的问题，提出对铁路亏损实质的不同看法，并通过对铁路实质属性的分析，构建正确评价铁路效益的指标及计算公式。
The whole railway industry has seen operation loss for three consecutive years since 1993.In light of this,the paper analyzed the existing problems in the profit and loss calculating method of railway,and put forward different opinions over the essence of operation loss of railway.In addition,through analysis of essence and nature of railway,the paper proposed the index and calculating method of correctly evaluating railway benefit.
出处
《铁道运输与经济》
北大核心
1997年第10期9-11,共3页
Railway Transport and Economy
