摘要
通过对国际集装箱中转站功能的分析,论述了财务分析中各种运营收入、成本的测算方法;在经济分析中运用“有无对比法”,对国民经济效益进行了计算。提出为促进我国集装箱运输事业的发展,项目评价作为决策的中心地位应得到加强,项目评价方法也应进一步规范。
Through an analysis to the functions of international container
transshipment station, the paper discusses the forecast and calculation method
of every operation income/cost in the light of financial analysis. In the economical
analysis, the 'True or False Comparison Method' is adopted to calculate the
national economy benefit. The paper concludes that, in order to promote the
development of China container transport, the Project Assessment shall be
deemed as key factor for decision-making and the measures of Project
Assessment shall also be standardized.
出处
《铁道运输与经济》
北大核心
2004年第6期72-75,共4页
Railway Transport and Economy