铁路货运预收运费与实际运输成本一致性问题研究
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摘要
随着铁路货运向现代物流转型发展,铁路运输企业的货运运价机制与水平、运输成本,以及企业间的内部清算等相互之间的关联性,对铁路货运运营效益产生重要影响。在铁路货运采用政府指导价管理模式和替代竞争定价方式下,受车流径路与计费径路不一致情况的影响,导致铁路货运收入与成本之间的不匹配。以清算单价替代实际成本,构建车流径路与计费径路对比测算模型,分析铁路预收运费与实际运输成本不一致问题,并提出构建反映运输成本差异化的补偿标准形成机制、促进形成合理的铁路货运计费模式等相应研究建议。
As railway freight transport is transforming into modern logistics system, the interrelationship among freight tariff mechanism and level, cost and the internal settling among the enterprises place a key impact on the benefit of freight business. Now the railway freight fare policy applies the government referential price mechanism and alternative competitive price, therefore, the inconsistency of train route and pricing route may cause the mismatch between the revenue and cost of freight transport. The mismatch issues between pre-charge and actual cost are analyzed by replacing the actual cost with unit price or clearing, and building a calculation model for the comparison between train route and pricing route. Then the paper gives suggestions on establishing a subsidy standard system reflecting the transport cost differences and the reasonable tariff model for railway freight transport.
As railway freight transport is transforming into modern logistics system, the interrelationship among freight tariff mechanism and level, cost and the internal settling among the enterprises place a key impact on the benefit of freight business. Now the railway freight fare policy applies the government referential price mechanism and alternative competitive price, therefore, the inconsistency of train route and pricing route may cause the mismatch between the revenue and cost of freight transport. The mismatch issues between pre-charge and actual cost are analyzed by replacing the actual cost with unit price or clearing, and building a calculation model for the comparison between train route and pricing route. Then the paper gives suggestions on establishing a subsidy standard system reflecting the transport cost differences and the reasonable tariff model for railway freight transport.
引文
[1]中华人民共和国国务院.关于改革铁路投融资体制加快推进铁路建设的意见:国发[2013]33号[A].北京:中华人民共和国国务院,2013.
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[3]中国铁路总公司.中国铁路总公司运输成本费用管理核算规程[M].北京:中国铁道出版社,2015.
[4]赵入海,杨诗义.关于计费与车流径路问题的探讨[J].铁道运输与经济,1991,13(5):14-15.
[5]高京山,王心岗.关于临管铁路计费径路与车流径路问题的分析:宝中线零担、集装箱通过量及效益影响分析[J].中国铁路,1996(6):23-25.
[6]颜珍珍.关于广茂线车流计费径路调整后的分析[J].价值工程,2010,29(9):192-193.YAN Zhen-zhen.The Analysis of Charging Adjust of Guang-Mao Line Traffic Stream[J].Value Engineering,2010,29(9):192-193.
[7]刘江涛,何世伟,彭永昭.车流径路调整对铁路局货运效益的影响分析[J].铁道运输与经济,2011,33(6):13-16.LIU Jiang-tao,HE Shi-wei,PENG Yong-zhao.Analysis on Inf luence of Train Flow Route on Freight Benefit of Railway Administration[J].Railway Transport and Economy,2011,33(6):13-16.
[8]王芳.关于铁路货运供给侧改革问题的探讨[J].铁道货运,2016,34(7):33-36.WANG Fang.Discussion on Railway Freight Reform of the Supply-front[J].Railway Freight Transport,2016,34(7):33-36.
[9]肖睿.铁路物流化转型升级策略研究[J].铁道运输与经济,2017,39(8):42-47.XIAO Rui.Study on Strategies of Railway Logistics Transferring and Upgrading[J].Railway Transport and Economy,2017,39(8):42-47.
[10]中华人民共和国铁道部.关于减少径路差异以及相关清算规定的通知:铁财[2008]143号[A].北京:中华人民共和国铁道部,2008.
[2]中华人民共和国铁道部.铁路货物运价规则[M].北京:中国铁道出版社,2005.
[3]中国铁路总公司.中国铁路总公司运输成本费用管理核算规程[M].北京:中国铁道出版社,2015.
[4]赵入海,杨诗义.关于计费与车流径路问题的探讨[J].铁道运输与经济,1991,13(5):14-15.
[5]高京山,王心岗.关于临管铁路计费径路与车流径路问题的分析:宝中线零担、集装箱通过量及效益影响分析[J].中国铁路,1996(6):23-25.
[6]颜珍珍.关于广茂线车流计费径路调整后的分析[J].价值工程,2010,29(9):192-193.YAN Zhen-zhen.The Analysis of Charging Adjust of Guang-Mao Line Traffic Stream[J].Value Engineering,2010,29(9):192-193.
[7]刘江涛,何世伟,彭永昭.车流径路调整对铁路局货运效益的影响分析[J].铁道运输与经济,2011,33(6):13-16.LIU Jiang-tao,HE Shi-wei,PENG Yong-zhao.Analysis on Inf luence of Train Flow Route on Freight Benefit of Railway Administration[J].Railway Transport and Economy,2011,33(6):13-16.
[8]王芳.关于铁路货运供给侧改革问题的探讨[J].铁道货运,2016,34(7):33-36.WANG Fang.Discussion on Railway Freight Reform of the Supply-front[J].Railway Freight Transport,2016,34(7):33-36.
[9]肖睿.铁路物流化转型升级策略研究[J].铁道运输与经济,2017,39(8):42-47.XIAO Rui.Study on Strategies of Railway Logistics Transferring and Upgrading[J].Railway Transport and Economy,2017,39(8):42-47.
[10]中华人民共和国铁道部.关于减少径路差异以及相关清算规定的通知:铁财[2008]143号[A].北京:中华人民共和国铁道部,2008.