铁路资产评估刍议

On Evaluation of Railway Assets

为纠正铁路资产价值上的偏差，须对其进行资产评估。评估主要采用重置成本法，同时结合市场法进行。根据铁路资产的特点，可将其分为工务系统、房屋和建筑物、机车车辆及通信信号等几大部分，分别选取不同的方法加以分析、估算，以使评估反映铁路资产的特殊性，使评估结果具备科学性、真实性。

Railway assets must be e-valuated in order to correct deviations of values of railway assets. In the evaluation process , replacement cost method was used concurrently with the market method. According to its characteristics, it is divided into civil engineering system, buildings, locomotives, rolling stock, communications and signalling. Besides, several methods are used in analysis and evaluation, so that the special features of railway assets can be reflected, and the evaluation can be scientific and realistic.