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交通運(yùn)輸業(yè)資產(chǎn)減值的分析研究
畢業(yè)論文
交通運(yùn)輸業(yè)資產(chǎn)減值的分析研究
摘 要：運(yùn)輸業(yè)是我國(guó)的基礎(chǔ)設(shè)施建設(shè)行業(yè)，主要從事交通運(yùn)輸方面的基礎(chǔ)建設(shè)和運(yùn)營(yíng)，如高速公路、隧道和橋梁，航空客貨運(yùn)輸，港口碼頭及客貨運(yùn)輸，鐵路、城市公共汽車客運(yùn)等。該行業(yè)4項(xiàng)資產(chǎn)占總資產(chǎn)的比重很大，從而新4項(xiàng)減值準(zhǔn)備對(duì)該行業(yè)的影響也較大；此外，該行業(yè)的上市公司主要是國(guó)有企業(yè)或國(guó)有控股企業(yè)，對(duì)該行業(yè)上市公司計(jì)提新4項(xiàng)減值準(zhǔn)備進(jìn)行研究，可以考察公司是否存在多計(jì)提減值準(zhǔn)備造成國(guó)有資產(chǎn)的流失，或少提不提減值準(zhǔn)備，虛增資產(chǎn)和當(dāng)期收益的現(xiàn)象，因而以該行業(yè)為代表進(jìn)行研究。
關(guān)鍵詞：交通運(yùn)輸業(yè)；資產(chǎn)減值；可收回金額；賬面價(jià)值
The Research Of The Property Reduce For The Transportation Industry
Abstract: Transportation profession is the basic facility construction profession of our country. It mainly engaged in the basic construction and operation of transportation. Such as the superhighway, tunnel and bridge, aviation transportation of guest the cargo, harbors wharf transportation of guest and cargo, railroad, city bus transportation, etc. The profession’s four properties take a big part in the total property, so the new four devalue prepares have a big influence on this profession. In addition, most of transportation profession’s public company is state-owned or state holding enterprise. We can conduct some survey to find out whether the company exist such phenomena. For example, more devalue prepare will make the loss of state assets, less or none devalue prepare, virtual increase of assets and present income. So this paper does research on transportation profession.
Keywords:Transportation profession;asset deralue;Recover able amount;Book valu
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