Joint venture railway companies are the driving force to support and serve the high-quality development of the railway sector.Therefore,it is vital to further improve the quality and efficiency of their operations.This paper first analyzes the current situa-tion of business performance analysis and evaluation of joint venture railway companies.Then a performance analysis-evaluation indi-cator system for joint venture railway companies is established from four dimensions:profitability,business growth,asset quality,and debt risk.The system includes 8 indicators:total profit,return on equity,revenue growth rate,traffic turnover,state-owned capital pres-ervation and value added rate,total asset turnover rate,asset liability rate and interest coverage rate.Finally the business performance analysis,evaluation and control mechanism of joint venture railway companies is analyzed and the supporting strategies are proposed to improve the performance analysis and evaluation of joint venture railway companies.
维普
万方数据