摘要

铁路建设企业有着特殊的发展规律,在当前形势下,外部环境的剧烈变化带来了

一系列的问题。铁路建设企业面临着来自多方面的压力:资金问题、成本问题及资金

的分配使用问题。新一轮的国企改革促使我国铁路建设企业必须创新发展思维,转变

发展模式。当前针对铁路建设企业的经济活动分析研究无论是内容还是方法上都较为

单一,效率不高,无法对铁路建设企业的发展提供有效的经济理论支持,铁路建设企

业亟需更加科学的经济活动分析模型,以期能够更好地实现各资源的优化配置,科学

的降低企业的施工成本,从而能够做出正确的经营决策,在保证施工质量旳前提下,

真正实现企业利润最大化的终极目标。

本文以海南东环铁路项目为实例,对铁路建设企业中的各项经济指标进行研究,

结合铁路建设企业的特殊性,有针对性的总结出适合其自身特点的经济活动分析方法。

就当前而言,围绕铁路建设企业所进行的经济活动分析的指标体系还存在一定的不足,

基于不同的分析内容和成本、消耗、利润等方面的指标,找出适用于铁路建设企业的

新的多层次指标体系。从事前、事中和事后三个角度出发,以预测、控制和分析为手

段,提炼出了一个贯穿施工全过程的经济活动分析的整体框架。

在找出充分的理论支撑的前提下,釆用科学的预测方法,建立针对各经济指标的

分析与预测模型,在以铁路施工企业的实际情况为基础的前提下,采用因素分析法和

敏感性分析法等多种分析方法,并通过财务收入和支出两个方面,对企业施工生产的

结果进行事后分析。

通过分析模型对东环铁路项目进行验证并得出相应结果,该结果可以为铁路建设

企业的决策者提供较为科学并有价值的决策依据。

关键词:经济活动分析;铁路建设企业;因素分析

西南交通大学硕士研究生学位论文
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Abstract

Current railway construction enterprises are facing the railway construction enterprises

how to follow special rules and the changing external environment issues,while also facing

the railway demand growth,capital highlights the contradiction , costs continued price

increases, the allocation of funds are not in place to adjust the pressure . On the other hand,

under the new situation to further promote the reform of state enterprises have begun to

change in China's railway construction enterprise development ideas and development

models , Currently railway enterprise content -sided analysis of economic activities,a single

analytical method and inefficient methods of analysis has been unable to meet their own

development and market competition . the railway companies need to have a scientific,

practical and efficient business models and economic activity analysis technical support

system to enable them to maximize optimize resource allocation, reduce operating costs,

production and management to make the right decisions and market competition,maximize

profits and other targets.

Based on the analysis of economic activity status of railway enterprise research to

Hainan East Central Railway Project as an example, for the production of railway

construction characteristics,summarized research enterprise economic activity analysis

method and its application in railway construction enterprise application . Railway

construction enterprises based on the current analysis of economic activity index system

deficiencies,depending on the analysis of content, combined with production and other

aspects of financial indicators , the establishment of their own characteristics suitable for

railway construction multilevel analysis of economic activity index system . In conjunction

with the indicator system to forecast in advance, to control and post-mortem analysis,based

on proposed based on the whole process of the railway enterprise economic activity analysis

of the overall framework . In this analysis, theoretical framework,first select the appropriate

forecasting method is established in advance of the main indicators of predictive models ,

further integration of railway construction enterprise actual situation of economic activity

analysis and control and analysis, and finally the integrated use of factor analysis, sensitivity

analysis and other economic activity analysis approach that combines both financial and

operational production of enterprises conducted a post hoc analysis of economic activity

summary. Based on the above analysis of the model validation and results analysis instance ,

the analysis results can provide decision makers with more detailed and reliable and valuable

basis for decision making .

Key words: analysis of economic activities the railway construction enterprise factor

analysis