城市轨道交通企业财务表现能力研究
许得杰潘星巩亮李岩
Research on Financial Performance and Capability of Urban Rail Transit Enterprises
XU DejiePAN XingGONG LiangLI Yan
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作者信息:1.兰州交通大学交通运输学院， 730070， 兰州
2.兰州交通大学高原铁路运输智慧管控铁路行业重点实验室， 730070， 兰州
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Affiliation:1.School of Traffic and Transportation, Lanzhou Jiaotong University, 730070, Lanzhou, China
2.Key Laboratory of Railway Industry on Plateau Railway Transportation Intelligent Management and Control, Lanzhou Jiaotong University, 730070, Lanzhou, China
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关键词:
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Key words:
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DOI:10.16037/j.1007-869x.2024.02.029
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中图分类号/CLCN:F530
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栏目/Col:研究报告
摘要:
［目的］为了系统性地把握企业财务状况，提升城市轨道交通企业的经营决策能力，需研究城市轨道交通企业的财务表现能力。［方法］从营业总成本、盈利能力、偿债能力、营运能力和成长能力五个方面，统计分析了我国10座城市的轨道交通企业的营业总成本及人工成本、偿债能力比率、盈利能力比率、营运能力比率和成长能力比率，并基于此研究了企业的财务表现能力。［结果及结论］天津地铁存量PPP(公私合营)项目盘活资金超150亿元，减轻了政府债务负担。其他城市的轨道交通企业的营业总成本和人工成本整体呈上升趋势，建议通过PPP模式来减轻政府财务压力，提高成本效率。北京、成都、武汉、青岛、南京的轨道交通企业的长期偿债能力较弱。针对2021年成都、武汉、南京的轨道交通企业的负债程度偏高问题，建议采取光伏发电、地源热泵、共享车辆基地、设备国产化等措施减少企业成本。对于企业盈利偏低问题，建议通过提供运营服务咨询、运营管理服务等方式增加收入。
Abstracts:
［Objective］ In order to systematically grasp the financial situation of enterprises and improve the operational decision-making ability of urban rail transit enterprises, it is necessary to study the financial performance and capability of urban rail transit enterprises. ［Method］ From the five aspects of total operating cost, profitability, solvency, operating ability and growth ability, the total operating cost and labor cost, solvency ratio, profitability ratio, operating ability ratio and growth ability ratio of urban rail transit enterprises in 10 Chinese cities are statistically analyzed, and based on this, the financial performance and capability of enterprises are studied. ［Result & Conclusion］ Tianjin Metro stock PPP (public-private partnership) project revitalizes funds of more than RMB 15 billion, reducing the government debt burden. Since the total operating cost and labor cost of rail transit enterprises in other cities are rising as a whole, it is recommended to reduce the government financial pressure and improve cost efficiency through PPP mode. The long-term solvency of rail transit enterprises in Beijing, Chengdu, Wuhan, Qingdao and Nanjing is relatively weak. In view of the high debt level of rail transit enterprises in Chengdu, Wuhan and Nanjing in 2021, it is suggested to take measures such as photovoltaic power generation, ground source heat pump, shared vehicle base and equipment localization to reduce the cost of enterprises. For the problem of low corporate profits, methods to increase revenue such as providing operation service consultancy, operational management services are recommended.
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