摘要
铁路建设基金是在货运价格的基础上加征的,影响了铁路的资产收益率。为提高铁路运输行业的资金利润率,拓宽投融资渠道,提出将铁路建设基金纳入运输企业营运收入和妥善处理历史债务的建议。
The railway construction fund is imposed as an extra based onfreight transport price and it effects on the asset profitability of railway. To improvethe capital profit margin of railway transportation industry and to widen the channelof investment and financing, the paper puts forward to include the railwayconstruction fund as the income of railway transportation enterprise and to wellhandle the historical debt.
出处
《铁道运输与经济》
北大核心
2004年第1期15-16,共2页
Railway Transport and Economy
关键词
铁路建设
基金
货运价格
贷款
铁路企业
railway
construction fund
profitability
investment and financing
freight transport price
