投资主体多元化背景下的铁路建设项目财务评价探讨

Study on the Financial Evaluation of Railway Construction Project Under the Background of Diversification of Investment Subject

近年来我国铁路管理体制和投融资体制发生重大变化,政企分开,鼓励多元化社会资本参与铁路建设。铁路建设项目市场化程度更高,项目财务评价备受关注,目前所用一些方法存在一定的不适应性。针对上述问题,从财务评价相关指标的计算和参数的选取等方面展开分析,提出改进方案。

With the system reform of railway administration and investment this years, the railway construction projects have been more market-oriented. Therefore, investors pay more attention on financial evaluation than before. However, the conventional meth- ods and parameters are unadaptable. Aiming at these problems, this paper concretely analyzes and proposes the advanced measures.