Analysis of Railway Transport Asset Ownership 2021-06-20 09:11:08 According to the “Interim Regulations on the Management of State-owned Assets of Railway Enterprises”, the state-owned assets of railway enterprises are owned by the state, and the Ministry of Railways supervises the operation and management of state-owned assets of affiliated enterprises. The rights of investors are subject to the management of the State-owned Assets Administration Department of the State Council. When a railway enterprise is transformed into a wholly state-owned company, a limited liability company or a company limited by shares, its state-owned assets can be reorganized. The reorganization of corporate assets must be conducive to the company's own development, and it is conducive to the improvement of the company's profitability. In the reorganization, if the original enterprise is split, the investment subject of the split enterprise must be clarified, and the property relationship and financial relationship between the split enterprise and the original railway enterprise must be clarified. The reorganization of railway enterprises is subject to the review by the railway state-owned assets management department, and the enterprises directly invested by the state (Ministry of Railways) such as the ministries and their directly affiliated companies shall report to the Ministry of Railways, the relevant departments and units propose the restructuring plan, the property rights (equity) setting plan and related materials. For examination and approval, other enterprises shall be examined and approved by the subordinate units of the Ministry and reported to the Ministry for various cases. When railway transportation enterprises are reorganized into a shareholding system, they must ensure the holding status of state shares or state-owned legal person shares. In addition, railway enterprises can choose their mode of operation and report to the higher-level investment unit for approval before implementation. For enterprises that implement leasing and contracting operations, their leasing and contracting contracts shall be submitted to the higher-level investment (authorized) unit for approval. The 'Measures for the Implementation of the Asset Management Responsibility System of the Railway Administration in 2002' further clarified the scope of the railway administration's property rights. According to the standards issued by the ministry, the railway bureau can decide on its own the scrapping, leasing and transfer of assets other than railway lines, bridges and tunnels, and power supply contact networks. Among them, the scrapped locomotives and passenger cars should be reported to the Ministry for the record. After one month, the relevant departments have no correction opinions, and the railway bureau can handle the relevant scrapping procedures. When disposing of assets, the railway bureau shall conduct asset evaluation in accordance with relevant state regulations. According to relevant regulations and procedures, the Railway Administration has the right to determine working capital, physical objects, land use rights, industrial property rights and other foreign investment, joint ventures, purchases, and holding of shares of other enterprises less than 50 million yuan (excluding); according to the production and operation needs of the enterprise , Has the right to determine the mortgage, guarantee and paid transfer of assets with a value of less than 50 million yuan (excluding) and no more than 50% of the company’s net assets. The above investments, mortgages, guarantees, transfers, etc. shall be evaluated in accordance with relevant national regulations. In summary, at present, my country's railway assets are owned by the state. The Ministry of Railways exercises the rights of investors. The railway bureau has the right to operate and also has the right to dispose of assets. Of course, with the continuous implementation of railway reforms in recent years, the current three major professions The transportation company also enjoys the right to operate and certain asset disposal rights.