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论文作者:英语论文网论文属性:作业 Assignment登出时间:2017-10-28编辑:anne点击率:5115
论文字数:1383论文编号:org201710281145441011语种:英语 English地区:英国价格:$ 22
关键词:铁路财务会计Railway Financial Accounting中国铁路CRC
摘要:在这份报告是对中国铁路总公司的财务业绩(CRC)其中一个最大的铁路相关企业司财务状况进行了调查分析。
As the national railway operator of mainland China, the China Railway Corporation (CR) consists of several regional sub-companies that function both individually and in a coordinated manner.According to statistics of 2013, CRCpossesses a total asset worth 4.6 trillion CNY and over 2 million employees all over the country(Feng and Qin, 2015), making it one of the top three railway corporations. Aiming at providing nationwide massive transportation at affordable prices, CRC has been playing a key role in the social development of China since its emergence. The ticket prices of most train services provided by the corporation haven’t increasedsignificantly in over 20 years, while the costs of human resource and energy sources have been increasing at a considerable rate. As a result, the annual revenues of CRC were pretty low (sometimes even negative) compared with its extremely large capacity. In other words, the previous financial performance of CRC hasnever been optimized. Furthermore, the overall debt is huge and increasing at high rate, as shown in Fig.1(Chen et al., 2014).
................2. Relevant financial ratios of the China Railway Corporation中国铁路公司相关财务比率
3. Suggestions on investments related to CR 与CRC有关的投资建议共 1/1 页首页上一页1下一页尾页