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铁道部决定,自1999年在全路各铁路局全面实行资产经营责任制,为各铁路局实现法人财产和净资产保值增值,进一步理顺铁路内部管理体制,建立具有现代企业制度的企业创造了客观条件。不少铁路局在盘活现有存量资产、低成本扩张资本、提高资产经营效益时往往偏重于利用有形资产,但是,这或多或少地忽略了一点:即对铁路资产存量中无形资产的利用。因此,如何利用铁路现有的无形资产是当前铁路企业为盘活资产、提高资产经营效益所需探讨的一个重要课题。
The Ministry of Railways decided that since 1999, railway administrations across the board have fully implemented the asset management responsibility system, created and improved the internal management system of the railway for all Railway Administrations to realize the legal person’s assets and net assets, established the enterprises with a modern enterprise system objective factor. Many railway administrations tend to focus on the use of physical assets while activating existing stock assets, low-cost expanding capital and improving asset management efficiency. However, this point more or less neglects the use of intangible assets in the stock of railway assets . Therefore, how to utilize the existing intangible assets of the railway is an important issue for the current railway enterprises to explore for activating assets and improving the efficiency of asset management.