铁路运输企业主辅分离理论问题及相关分析模型研究

The Theoretical issues of Separation between Mainstay and Auxiliary Business in Railway Transportation Enterprises and the Study on Relevant Analyzing Models

在系统介绍主辅分离的定义、内涵等相关理论及现阶段主输分离改革的创新与突破的基础上,提出了主辅分离时机成熟的表述式,并通过建立关联/效益模型对辅业进行了4个象限的分类,同时论述了主辅分类的相应措施。

Based on a theoretical introduction on the definition and the content of separation between mainstay and auxiliary business as well as the present innovation and breakthrough of this reform, the paper raises an expression on its ripe time. It then gives a four-quadrant classification to auxiliary business by establishing a correlation/profit model. In the meanwhile, it discusses on relevant measures for the separation between mainstay and auxiliary business.