摘要
随着铁路局集团公司市场主体地位逐步确立,客观要求铁路运输企业以经营绩效为核心,融合运输市场资源分布情况、企业内部清算政策等方面,实现铁路企业运输效益的最大化。通过阐释提高铁路企业经营绩效着力点,分析铁路客货运输效益影响因素,建立铁路客货运输综合效益动态分析系统。在此基础上,提出客货运输综合效益分析模型方法,探索基于业财融合的提高经营绩效途径:强化数据信息管理,奠定业财融合基础;开展多部门协同联动,提高业财融合成效;加强客货运输效益测算,发挥业财融合优势;建立经营绩效激励机制,打造业财融合途径。
China Railway's regional railway groups has gradually become the independent players of the market.Thus,their business performance is naturally becoming the core for the operation,which demands the coordination between market resources and internal clearing policy to maximize their business revenue.By explaining the key points for improving the operational perfor‐mance of railway enterprises,this paper analyzes the factors affecting the efficiency of railway passenger and freight transportation,and establishes a dynamic analysis system for the comprehensive efficiency of railway passenger and freight transportation.On this basis,a comprehensive transportation benefit analysis model method for passenger and freight transportation is proposed to explore approaches to improve business performance based on business finance integration:strengthening data information management to lay the foundation for business finance integration;carrying out multi-department collaboration to improve the effectiveness of busi‐ness finance integration;strengthening the calculation of passenger and freight transportation revenue to leverage the advantages of business finance integration;establishing an incentive mechanism for business performance to create a path for the integration of business and finance.
作者
李建怀
LI Jianhuai(Finance(Revenue)Department of China Railway Zhengzhou Group Co.,Ltd.,Zhengzhou,Henan 450052,China)
出处
《铁道经济研究》
2024年第4期16-27,共12页
Railway Economics Research
基金
中国铁道学会财会分会科研课题(YS202321)。
关键词
郑州局集团公司
业财融合
运输效益
影响因素
模型方法
测算
经营绩效
途径
China Railway Zhengzhou Group
integration of business and finance
transportation revenue
influencing factors
model methodology
calculation
business performance
approach
