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城市轨道交通资产管理是一个系统工程，管理环节多，牵涉到设施设备数量庞大，各个环节需要有规范的管理对策和方法，以便减少资产流失，实现资产高效利用.从北京市轨道交通现状看来，由于还未形成相应的系统的、专门的管理办法，相关单位职能及管理流程缺乏明确规范,造成资产入账上报时间跨度大，资产变更、改造和报废管理缺乏相应的基础数据，给资产管理带来了难度.本文在分析城市轨道交通资产管理过程的基础上，阐述了当前我国城市轨道交通资产管理存在的问题及原因，进而从制度性保障机制、监督审核机制、资产动态管理等3个方面提出了政策建议.

Problems and Recommendations of Beijing Metro Asset Management

Urban rail transit is complex system engineering with numerous management processes which involve huge number of facility instruments.Each process requires normative management strategies,to reduce the erosion of assets and maximize the effectiveness of assets.At present,Beijing rail transit has no systematic and specialized measures on metro asset management.And the lack of well-defined function and management procedure of related owners brings great difficulties to the management.It also leads to the postponement of assets recorded and lack of fundamental data in transformation,renovation and retirement.On the basis of analyzing the management process and the main problems of urban rail transit,in the paper,the relevant counter measures and suggestions are put forward from the aspects of institutional protection,supervision mechanism,and dynamic asset management.