资产评估在铁路行业中的应用

目前在我国铁路基本建设领域，资产评估尚无固定统一的编制方法、基本内容与格式，也无统一的资产评估报告编制深广度要求。铁路行业及其建设投资担负着当前拉动内需、保持经济平稳较快增长、加快基建步伐的重任。最大限度地发挥好投资在铁路跨越式发展中的作用，探讨资产评估在铁路行业的应用显得较为重要。此文对铁路项目资产评估的原则、依据、方法和过程等主要事项进行了论述。

Application of assets appraisal in railway construction

In china's railway capital construction, there is yet neither unified Compilation methods and settled formats nor unified standard for assets appraisal report .It seems particularly important for the railway industry, which facing the heavy task of boosting domestic demands, keeping a placid and rapid economic growth, as well as speeding up infrastructure constructions, to give full play to investment in the great-leap-forward development of railway constructions and explore the application of investment in the railway industry.