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国家铁路投资建设项目,是以提高铁路路网能力、实现路网优化布局、保证路网性运输设备状态和提高技术水平为目标。它为国民经济提供可靠保障,注重经济效益和社会效益并举。铁路局的投资行为,则以经济效益为中心,注重投入产出。铁路企业如何用好有限的固定资产折旧资金,提高自身的市场竞争能力一直是我们要探讨和解决好的问题。
The national railway investment and construction project aims to improve the railway network capacity, optimize the layout of the road network, ensure the status of road network transportation equipment and improve the technical level. It provides a reliable guarantee for the national economy and pays attention to both economic and social benefits. The investment behavior of the railway administration focuses on economic benefits and focuses on input-output. How to use a limited amount of fixed assets to depreciate funds and improve their market competitiveness has always been a problem that we must explore and solve.