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一、铁路债务分析 铁路不合理的债务中,有相当一部分是非正常负债。非正常负债又分为两类,一类是铁路的财政性负债,一类是过度负债。 1.铁路的财政性负债。铁路财政性负债包括三方面:一是由于价格管制带来的政策性亏损,这部分亏损应由财政弥补,经常由铁路建设资金垫补,引起企业负债增加;二是铁路承担了太多的社会福利负担,如路内的文教卫生、治安等费用;还要承担职工的养老、医疗、失业等社会保障支出。
First, the railway debt analysis Railway unreasonable debt, a considerable part of the non-normal liabilities. Abnormal liabilities are divided into two categories, one is the railway’s financial liabilities, one is over-indebtedness. 1. Railway financial liabilities. Railway fiscal liabilities include three aspects: First, due to the policy of policy control caused by loss, this part of the loss should be made up by the financial sector, often filled by the railway construction funds, causing corporate debt increases; second, the railway undertook too much social Welfare burden, such as the cost of culture, education, health and public security in the road; but also bear the social security expenditure such as pension, medical treatment and unemployment of workers.