交通运输业资产减值的分析研究

交通运输业资产减值的分析研究

摘 要：运输业是我国的基础设施建设行业，主要从事交通运输方面的基础建设和运营，如高速公路、隧道和桥梁，航空客货运输，港口码头及客货运输，铁路、城市公共汽车客运等。该行业4项资产占总资产的比重很大，从而新4项减值准备对该行业的影响也较大；此外，该行业的上市公司主要是国有企业或国有控股企业，对该行业上市公司计提新4项减值准备进行研究，可以考察公司是否存在多计提减值准备造成国有资产的流失，或少提不提减值准备，虚增资产和当期收益的现象，因而以该行业为代表进行研究。

关键词：交通运输业；资产减值；可收回金额；账面价值

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