铁路运输生产组织计划管理型无形资产

Intanigible Assets for Organize Plan Manage on Railage Produce

提出铁路运输计划管理型无形资产的概念 ,通过与无形资产基本特征的比较 ,界定铁路运输的各种生产组织计划具有无形资产属性 。

The conecpt of intangible assets for railage plan manage is brought forward. Through the comparation of the basic character of intagible assets with that of intargible assets for railage plan manage, the article shows that all kinds of railage plan have intangible asset's attribute. It should qua railage's intangible assets to operate and manage.