关于铁路国有资本效绩评价的探讨

本文把国有资本效绩评价理论分为财务导向型与综合评价型两种,认为由于这两种评价理论没有考虑到铁路国有资本的公益性和企业性、非营利性和营利性的产业特点,单纯按照一般工商企业的资本效绩评价原则来考核铁路国有资本,会扭曲不同铁路国有资本的性质和职能,政府职能也就不能得到清晰界定.因此,应该分别针对铁路营利性和非营利性国有资本,以两类效绩评价理论为指导,按照"分离均衡"原则设计我国铁路国有资本效绩评价体系.

Study on Performance Evaluation of Railway National Capital

The author maintains that,generally speaking,there are mainly 2 types of evaluation theories on national capital evaluation,that is,financial-oriented and comprehensive-oriented ones.But,because they haven't taken the commonwealth and enterprise,profit and non-profit characteristics of railway national capital into consideration,and the railway national capital is regarded as the ordinary business capital,the essence and function of the railway national capital will be distorted and the government functions aren't clearly identified.Therefore,under the guidance of the 2 type theories mentioned above,according to the separation equilibrium principle,we should design the railway national capital evaluation system in China respectively.