试论铁路企业的固定资产投资

Discussion about the investment in fixed assets of the railway enterprise

企业离不开固定资产,在多数企业中,固定资产占有有举足轻重的地位。在铁路多经企业中,固定资产投资的盲目性产生两个问题,一是固定资产过剩,二是固定资产占用资金成本过高。解决上述问题的根本途径是实现固定资产投资的最小化。

Enterprise without fixed assets, in most business is fixed in position, at the number of fixed assets investment by enterprises in the blindness produee two questions. A fixed assets, the capital costs are fixed assets has too high. To solve the problem is the fundamental way to the implementation of the investment in fixed assets.