铁路非运输企业混合所有制改革推进方法探讨

A Tentative Study on Pathway of Mixed Ownership Reform of Non-Transportation Railway Enterprises

混合所有制改革是国企改革的主要方向,铁路企业在国企改革中扮演着重要角色,铁路非运输企业混合所有制改革先行先试,将有助于实施铁路非运输企业制度多元化战略。在阐述铁路非运输企业混合所有制改革基础和改革实现形式等方面的基础上,从政策依据、审批程序、资产评估、信息公开、股权变更登记、账务处理等方面分析改革需要的履行程序,以及挂牌前准备、挂牌交易和成交等操作流程,提出治理结构、运行机制、风险控制和发展方向等铁路非运输企业混合所有制改革的推进方法,有利于探索实施非运输企业资产资本化运作新路径,扩大铁路非运输企业资产经营收益。

The mixed ownership reform is the main direction of state-owned enterprise reform, meanwhile, the railway enterprises play an important role in the reform of state-owned enterprises in China. The implementation of the mixed-ownership reform of railway non-transportation enterprises at the forefront will facilitate the railway diversification strategy for non-transportation enterprises. Based on expounding the reform background and realization form of mixed ownership of railway non-transportation enterprises, this article analyzes the implementation procedures required by the reform from the aspects of policy basis, approval procedure, asset evaluation, information disclosure, equity change registration, accounting treatment, etc., as well as the operation procedures such as preparation before listing, listing transaction and transaction, and then puts forward the reform methods of mixed ownership of railway non-transportation enterprises, such as governance structure, operation mechanism, risk control and development direction, which is conducive to explore the new path of asset capitalization operation of non-transportation enterprises and expand the income of assets operation of railway non-transportation industry.