轨道交通项目建设周期长,资金投入大,设备系统多,项目建成后形成交付使用资产交由运营单位进行运营经营。轨道交通运营主要依靠专业系统设备为主体的固定资产,是标准的资产密集型行业。由于轨道交通行业固定资产投资额巨大,其折旧方法的选择对企业经营成果具有重大影响,目前国内并 Rail transit project construction period is long, large capital investment, equipment and systems, after the completion of the project to form the delivery of assets to be run by the operating units. Rail transport operations mainly rely on professional systems and equipment as the main fixed assets, is the standard asset-intensive industries. Due to the huge investment of fixed assets in the rail transit industry, the choice of depreciation methods has a significant impact on the operating results of the enterprises. At present,