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地方铁路、合资铁路与国营铁路间清算问题的研究
引用本文:帅斌,沈锦峰.地方铁路、合资铁路与国营铁路间清算问题的研究[J].西南交通大学学报,2000,35(3):327-331.
作者姓名:帅斌  沈锦峰
作者单位:1. 西南交通大学交通运输学院,四川,成都,610031
2. 马鞍山钢铁公司,辽宁,鞍山,243021
基金项目:铁道部科技发展项目! (97F2 1)
摘    要:分析了地方铁路,合资铁路与国营铁路间现行清算办法存在的主要问题,阐述了合理清算的重要意义。在现行清算办法基础上,建立了规范化,可量化的费用项目,根据不同条件下联营,联运特点提出了相应模式下的清算办法和相关建议。

关 键 词:地方铁路  合资铁路  国营铁路  费用项目  收入清算

A Study on Liquidation between National Railway and Regional(Joint Venture) Railway
SHUAI Bin,SHEN Jin-feng.A Study on Liquidation between National Railway and Regional(Joint Venture) Railway[J].Journal of Southwest Jiaotong University,2000,35(3):327-331.
Authors:SHUAI Bin  SHEN Jin-feng
Abstract:The principal problem on liquidation existed between national railway and regional(joint venture)railway is analyzed and the intent of reasonable liquidation is discussed. A complete set of standard and measurable expenditure item is established basing on current liquidation method. Solution of the liquidation problem is put forward according to characteristics of pool and through traffic under different circumstances with pieces of correlative advices given.
Keywords:railways  return  regional railway  joint venture railway  national railway  expenditure item  income liquidation  
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