交通運輸業(yè)資產(chǎn)減值的分析研究

畢業(yè)論文

交通運輸業(yè)資產(chǎn)減值的分析研究

摘 要：運輸業(yè)是我國的基礎(chǔ)設(shè)施建設(shè)行業(yè)，主要從事交通運輸方面的基礎(chǔ)建設(shè)和運營，如高速公路、隧道和橋梁，航空客貨運輸，港口碼頭及客貨運輸，鐵路、城市公共汽車客運等。該行業(yè)4項資產(chǎn)占總資產(chǎn)的比重很大，從而新4項減值準(zhǔn)備對該行業(yè)的影響也較大；此外，該行業(yè)的上市公司主要是國有企業(yè)或國有控股企業(yè)，對該行業(yè)上市公司計提新4項減值準(zhǔn)備進(jìn)行研究，可以考察公司是否存在多計提減值準(zhǔn)備造成國有資產(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：交通運輸業(yè)；資產(chǎn)減值；可收回金額；賬面價值

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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