The Study On Capital Accouting Model Of Innovation And Reformation Of Urban Railway

ABSTRACT:With the constant increase of the construction scale of the urban rail transit, the quantity of fixed assets of the rail transportation increases fast, so the fund scale of the rail transportation renovates increased fast. Under the present management mode, it seems insufficient to control the renovation cost and government's expenditure effectively. This thesis discussed the rail transportation renovation management mode and its evolution,and then analyzed that the fund calculating method of the fixed assets renovation not only can offer the basis for science planning and science decision of the fixed assets of the rail transportation renovate, but also give important realistic meanings in relieving the enormous pressure for fast development of the urban rail transit financial expenditure at the same time. Main research contents and conclusion of this thesis are as follows:First, after discussing track transportation fixed asset renewal transformation pattern and successional variation process both in the domestic and foreign typical city, carry on the analysis on the characteristics of the three patterns of the risk moderate shift, risk low highly to the risk shifts highly, and unified the case to obtain the supervisory work model and the enlightenment to the domestic orbital transportation fixed asset renewal transformation, mainly included:Sets up "three power" to keep in balance the system mutually and to be independent in government's supervising and managing system, choosing operation business through tender form, understands the property condition promptly and so on.Second, comparative analysis of depreciation characteristics and financial special funds,and analysis for case in Beijing. Research shows that fund under average age depreciation growed overall relative stability, volatility is relatively small, but it is difficult to grasp assets actual loss cycle, and does not reflect actual situation of the reform that new line reconstruction funds needs less and the old line of funding requirements more. Special financial funding is flexible, make the assets renovate amount in more reasonable scope in initial stage of the railway route,meet the actual demand,but it was difficult to scientific control in the technical approval.Third, based on depreciation of fixed assets of urban rail transit, we proposed three kinds of urban mass transit funding renovation of fixed assets accounting methods and conduct a numerical example. Based on the depreciated amount, depreciated capital funds accounting method was proposed;Proposed financial accounting methods based on the convenience of special funds. Based on law of renovation funds demand proposed "slow depreciation".Fourth, the example research indicated that, the renewal transformation fund of the depreciation fund way total amount to maintain basically about 1,000,000,000 Yuan; the fund of the financial special fund way total amount about 1-200,000,000 Yuan in initial period, later period grows quickly; The average annual growth rate of the "deceleration depreciation" fund way is 29.83%.