铁路运输企业财务综合评价方法的研究

Research of Comprehensive Financial Appraisal on Railway Transportation Enterprises

通过分析新颁发的企业经济效益评价指标体系，结合铁路的特点提出了铁路运输企业的评价指标。在此基础上，引进综合财务指数的概念，对铁路运输企业财务综合评价的方法问题进行了探索和阐述。

Through analyzing the new announced setup of indices apprising the economic effect of business, the article considers the characteristics of railway line and proposes the system of financial appraisal indices in railway transportation enterprises. By introducing the concept of synthetical financial index,the article probes and elaborates the method of comprehensive financial appraisal.