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轨道交通投资巨大,资产分布范围广,维护成本较高,至今为止,限于轨道交通的投资运营的公益性属性,往往政府投资的基本建设作为主导模式,而在运营阶段市场企业管理模式主导,如此造成轨道交通项目资产的投资建设管理到运营维护管理,如何建立一个流畅有效的衔接管理模式成为财务管理需要考虑的一个关键问题。一、轨道交通资产管理是全寿命投资控制的重要组成部分一条常规轨道交通线路工程,形成实物资产的建筑安装及设备投资一般占总造
The huge investment in rail transportation, the wide distribution of assets and the high maintenance cost have hitherto limited the commonweal attributes of investment and operation of rail transit, and often the basic construction of government investment is the dominant mode. In the operation phase, the market enterprise management mode is dominant. As a result, the investment and construction management of the rail transit project assets to the operation, maintenance and management have become a key issue that needs to be considered in how to establish a smooth and effective convergence management model. First, the rail transit asset management is an important part of the life-cycle investment control A conventional rail transit line project, the formation of physical assets of the building installation and equipment investment generally account for the total construction