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The Study on Capital Accouting Model of Innovation and Reformation of Urban Railway

Author: YangYiHui
Tutor: MaoBaoHua；SunZhuangZhi
School: Beijing Jiaotong University
Course: Traffic and Transportation Engineering
Keywords: Urban Rail Transit Renovation management mode The renovation fund accounting mode Depreciated Special financial funds Deceleration depreciation
CLC: F572
Type: Master's thesis
Year: 2011
Downloads: 51
Quote: 0
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Abstract


Abstract: With the increasing scale of urban rail transit construction, the number of fixed assets of rail transit rapid growth, and therefore the size of the rail transit renovation fund also showed a rapid growth trend. The cost of upgrading the existing management mode, and effective control government expenditure appears inadequate. This paper investigates the rail traffic management of fixed assets renovation mode and its processes based on the analysis of fixed assets renovation fund accounting method, not only for the rail transportation of fixed assets renovation of the science program to provide reference for scientific decision-making, at the same time has important practical significance for the mitigation of the urban rail transport services and the rapid development of the enormous pressure brought to government expenditure. In this thesis, the content and conclusions are as follows: First, to explore the domestic and international typical urban rail transit fixed assets renovation mode and evolution on the basis of transfer risks height, risk moderately transfer, risk of low transfer characteristics of the three modes analysis, combined Summary reference and inspiration drawn domestic rail traffic in fixed assets renovation work, including: the establishment of the \keep abreast of asset status. Second, analysis of the Beijing urban rail transit fixed assets update the evolution process of the transformation of the fund accounting method, proposes two funds accounting methods: rail transport provision for depreciation of fixed assets depreciated capital the renovation fund accounting method; way of special financial fund the renovation fund accounting method based on the financial accounting of convenience. The comparative analysis of urban rail transit renovation depreciated capital manner and financial characteristics of the way of special funds, and the Beijing urban rail transit case analysis. The study showed that the average life depreciated capital growth overall relative stability, volatility is relatively small, but difficult a good grasp of the assets the accuracy of the actual loss cycle, does not reflect the needs of the new line renovation fund less the transformation of the old line capital requirements of the actual situation. The finance special financing flexibility strong, asset renovation amount of funds in a more reasonable range, in line with the actual demand in the initial operation of the rail lines, but in late capital growth, to bring government finances big pressure, and difficult to pass the technical approval limit scientific and rational control. The third law of demand, according to the renovation fund based deceleration depreciation \Studies have shown that the method can reflect the the renovation fund early demand, the late less demand feature, the annual amount of money the average annual growth rate of average annual growth rate of the annual amount of money in the depreciated capital way and special financial funds way between, and therefore less pressure on government finances, can effectively control the scale of renovation fund renovation fund use efficiency. Fourth, numerical example shows that the total renovation fund depreciated capital remained at about 1 billion yuan; special financial fund by the total initial funding of 1-2 billion, faster growth late; \funds to update the renovation funds average annual growth rate of 29.83%.

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CLC: > Economic > Transportation and economic > Urban transport economy > China's urban transportation economy
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