城市公交成本、票价和补贴联动机制研究
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摘要
目前，我国各级政府正制定并实施积极有效的公交行业管理政策，以进一步深化落实国家“公交优先、城乡一体”的发展战略。在公交行业规制管理中，公交服务合理成本如何核算、公交企业合理回报如何确定、公交公益性票价如何制定与调节、公交补贴如何量化，政府补贴责任如何划分落实等，已成为亟待解决的关键问题，也是进一步提高政府公交行业管理绩效水平的基本前提。
论文以探索我国公交行业管理中关键问题的解决方案相关理论和方法为目标，首先借助于能够收集并整理的文献资料对国内外公交成本、定价和政府补贴方面的相关研究成果进行了综述和评价；其次深入研究了相关理论、原则和方法；并通过参与公交行业管理专项调研和总结分析各地实践经验的基础上，进行了理论和方法的创新，构建了我国公交合理成本核算与确认，公交企业合理回报管理，公交公益性票价制定与调节，以及政府财政补贴量化、责任划分与落实的基本理论和方法，建立了城市公交成本、票价和补贴联动机制，为政府在公交行业规制管理中制定并实施基于联动机制的公交补贴动态调节管理政策提供了理论基础。这也是本文研究的目的和意义所在。
通过研究分析我国现行的公交行业定价成本监审方法，指出了存在的主要问题和改进的方向。论文提出了以我国法律、法规、政策的相关规定为依据，以政府相关统计数据及城市公交行业实际水平为基础，根据公交成本形成的特点，将公交企业成本按行业规制管理目标进行重新分类和归集，并相应建立政府和企业都能认可的成本指标体系，然后据此对公交企业提供的成本审计数据进行核算、比较和确认，从而获得城市公交服务的合理成本，即公交规制成本。在公交规制成本核算和确认的基础上，论文提出了公交企业合理回报的管理机制，为政府制定和实施有效的公交行业规制管理政策以促进公交行业健康持续的发展，提供了理论基础。
在分析我国现行的公交定价方法及其弊端的基础上，论文提出了我国公交定价方法改革的方向，并从公交公益性体现在为居民大众生产生活基本出行的公交需求提供保障的角度，探讨了基于公交补贴的最优定价、公交企业合理回报价、城市中等收入家庭成员公交出行能够承受的票价与公交公益性票价的关系，建立了我国公交公益性票价制定的基本理论，同时也探讨了我国公交公益性票价调整的原则和方法，并提出了相关政策建议。
为探讨我国公交补贴合理量化与实施方案制定的理论方法，论文分析了我国政府对公交补贴的理由、责任、目标和原则，研究了我国基于公交最优补贴、规制成本核算与合理回报管理机制下的补贴、以及完成政府委派的公交专项任务的补贴量化方法。同时，论文构建了基于全分摊公交成本核算的我国政府公交补贴责任划分方法，以划分和落实不同辖区政府的公交补贴责任。相关公交补贴量化的理论和方法，能为政府制定、组合和实施相关公交补贴政策，起到良好的支撑作用。
论文以提高公交补贴效率的角度，从城市公交成本、票价、补贴联动机制构建的目的、目标、运行基础及核心要求的分析出发，在分析公交成本、票价和补贴三者属性及相互联关系的基础上，提出了联动机制模型的构建及应用方法，并探讨了基于联动机制的公交补贴管理方案的制定比选方法以及政策实施的保障措施，为公交行业管理部门制定并实施基于联动机制公交补贴管理政策，提供了相关理论和方法支撑。
论文以“河南省城市公共交通成本规制管理课题”为依托，结合许昌市公交行业的具体情况及本文的研究成果，以构建许昌市基于城市公交成本、票价和补贴联动机制公交补贴管理方案为目标，进行了实证研究。实证在许昌市城市公交调研及企业提供数据分析的基础上，分析了许昌市城市公交基本情况及行业管理中存在的关键问题，探讨了公交企业规制成本核算与确认、合理回报管理、公交公益性票价分析与制定及公交补贴量化的方法，并探讨2011~2015年度许昌市基于联动机制公交补贴方案的制定及比选方法，并提出了相关配套政策措施。相关研究成果在许昌市公交行业管理中的应用，已经取得了较好的社会经济效益。
To promote public transport priority and integration of urban and rural passengertransport, Chinese governments at levels are implementing positive administration measureson urban public transport (UPT) trade. And some critical problems are confronted, such ashow to determinate the reasonable cost of offering UPT service, how to get the UPT providersto be reasonably paid back, what is and how to adjust the UPT regulated fare for the publicwelfare, how to determinate the fiscal subsidy on UPT and how to determine the share of thegovernments of different jurisdictions for UPT deficit, which are critical to the efficiency ofand have to be solved in the UTP trade regulation.
Literature overview on the related research on UTP cost, price and subsidy is made at thefirst part, taking the above critical problems into consideration, and based on theachievements loaded in the accessed documents and papers. And the goals of this dissertationare made to explore out the practical theories, principles, modes and methodologies of solvingthe above problems. That is, with the effective results achieved, and based on the experienceand data gathered in the planned investigation on UPT in different cities, innovated theoriesand methodologies are put forward to determinate the reasonable UPT cost, set and adjustregulated UPT price, and determine the governmental responsibility shares on UPT subsidy.And also joint mechanism of UPT cost, pricing and subsidy is set up as a systematical anddynamic solution for efficient UPT trade administration, to solve the critical problemsconfronted in the UPT trade regulation.
By analyzing the supervision methods on UPT cost involved in determining price, therelevant problems and improvement suggestions have been put forward. According to therelevant regulations by the laws, documents and policies, and based on the statistical data bythe governments and the level of the UPT trade, the economic property the UPT cost, and theaims of the UPT trade administration, this dissertation reclassifies the UPT cost items and setsup systematical standard unit cost, then the audited cost data from the UPT providers can bechecked, compared and reconfirmed with the systematical standards and relevant methods,and the reasonable cost of the UPT providers can be drawn out, namely the UPT regulatedcost. And based on the UPT regulated cost accounting, the dissertation also puts forward the administration mechanism on the reasonable return of the UPT providers, which offers thetheoretical basis for the governments to make and implement active and effective regulationpolicies on the UPT trade.
After analyzing the current UPT pricing methods in China and their shortcomings, thisdissertation puts forward suggestions for some improvement. From the point that the UPTpublic welfare is to ensure the UPT supply to meet the residents’ basic travel demand, thisdissertation analyzes the relationship between the optimal UPT pricing with subsidy, thereasonable return of the UPT providers for their UPT service, the price which the member ofthe middle-income families can bear for their basic travels, and the price for public welfare,then forms the theory to make UPT price for the purpose of public welfare in China, and alsoputs forward the principles, methods and policy recommendations to readjust the UPT pricefor public welfare.
To explore the theory and methodology for reasonable quantification and implementationof the UPT subsidy, this dissertation analyzes the reasons, responsibilities, targets andprinciples for the governments to subsidy UPT service providers, then the methodology ofUPT subsidy quantification, based on optimally subsidizing the UPT providers, UPTregulated cost accounting, reasonable return administration on UPT service providers and thefulfillment of the special tasks assigned by the governments. Meanwhile, this dissertationforms the new fully allocated UPT cost analysis methods are created, to determine theappropriate governmental shares of fiscal responsibility for UPT deficit in the different relatedjurisdictions. The theory and methodology offer good base for the governments to make,integrate and implement UPT related subsidy policies.
From the basic view point of efficiently subsidizing the UPT service providers, andbased on analysis of the aims, targets, operation basis and requirements of forming the UPTcost, pricing and subsidy joint mechanism, the properties of and the relationship between theUPT cost, pricing, subsidy are explored, then the relevant theory and methodology are putforward to form the joint mechanism of UPT cost, pricing and subsidy. And based on the jointmechanism, the methodology on making and selecting the proper UPT subsidy schemes andthe supporting measures are drawn out, which are quite necessary to well administrate the UPT trade, make the related policies well arranged and sound, and solve the critical problemsin a wise way.
Supported by the project “Urban Public Transport Cost Regulation in Henan Province”,and according to the specific UPT conditions in Xuchang City, the relevant empirical researchis carried out with the target to make reasonable UPT subsidy regulation schemes forXuchang UPT trade administrators, based on the UPT cost, pricing and subsidy jointmechanism and other relevant theories this dissertation achieves. In this empirical research,after investigating the UPT trade in Xuchang City, analyzing the data submitted by the UPTproviders and studying the basic UPT situation, the critical problems handicapping the UPTtrade development are identified, and the methods on the regulated cost accounting and thereasonable return administration of the UPT providers, UPT pricing for public welfare, UPTsubsidy quantification are explored. And the2011~2015Xuchang UPT subsidy quantificationschemes based on UPT cost, pricing and subsidy joint mechanism are explored and selected,and so the supporting policies and measures. From the empirical research, the achievementsby this dissertation have resulted in good economic and social benefits.
论文以探索我国公交行业管理中关键问题的解决方案相关理论和方法为目标，首先借助于能够收集并整理的文献资料对国内外公交成本、定价和政府补贴方面的相关研究成果进行了综述和评价；其次深入研究了相关理论、原则和方法；并通过参与公交行业管理专项调研和总结分析各地实践经验的基础上，进行了理论和方法的创新，构建了我国公交合理成本核算与确认，公交企业合理回报管理，公交公益性票价制定与调节，以及政府财政补贴量化、责任划分与落实的基本理论和方法，建立了城市公交成本、票价和补贴联动机制，为政府在公交行业规制管理中制定并实施基于联动机制的公交补贴动态调节管理政策提供了理论基础。这也是本文研究的目的和意义所在。
通过研究分析我国现行的公交行业定价成本监审方法，指出了存在的主要问题和改进的方向。论文提出了以我国法律、法规、政策的相关规定为依据，以政府相关统计数据及城市公交行业实际水平为基础，根据公交成本形成的特点，将公交企业成本按行业规制管理目标进行重新分类和归集，并相应建立政府和企业都能认可的成本指标体系，然后据此对公交企业提供的成本审计数据进行核算、比较和确认，从而获得城市公交服务的合理成本，即公交规制成本。在公交规制成本核算和确认的基础上，论文提出了公交企业合理回报的管理机制，为政府制定和实施有效的公交行业规制管理政策以促进公交行业健康持续的发展，提供了理论基础。
在分析我国现行的公交定价方法及其弊端的基础上，论文提出了我国公交定价方法改革的方向，并从公交公益性体现在为居民大众生产生活基本出行的公交需求提供保障的角度，探讨了基于公交补贴的最优定价、公交企业合理回报价、城市中等收入家庭成员公交出行能够承受的票价与公交公益性票价的关系，建立了我国公交公益性票价制定的基本理论，同时也探讨了我国公交公益性票价调整的原则和方法，并提出了相关政策建议。
为探讨我国公交补贴合理量化与实施方案制定的理论方法，论文分析了我国政府对公交补贴的理由、责任、目标和原则，研究了我国基于公交最优补贴、规制成本核算与合理回报管理机制下的补贴、以及完成政府委派的公交专项任务的补贴量化方法。同时，论文构建了基于全分摊公交成本核算的我国政府公交补贴责任划分方法，以划分和落实不同辖区政府的公交补贴责任。相关公交补贴量化的理论和方法，能为政府制定、组合和实施相关公交补贴政策，起到良好的支撑作用。
论文以提高公交补贴效率的角度，从城市公交成本、票价、补贴联动机制构建的目的、目标、运行基础及核心要求的分析出发，在分析公交成本、票价和补贴三者属性及相互联关系的基础上，提出了联动机制模型的构建及应用方法，并探讨了基于联动机制的公交补贴管理方案的制定比选方法以及政策实施的保障措施，为公交行业管理部门制定并实施基于联动机制公交补贴管理政策，提供了相关理论和方法支撑。
论文以“河南省城市公共交通成本规制管理课题”为依托，结合许昌市公交行业的具体情况及本文的研究成果，以构建许昌市基于城市公交成本、票价和补贴联动机制公交补贴管理方案为目标，进行了实证研究。实证在许昌市城市公交调研及企业提供数据分析的基础上，分析了许昌市城市公交基本情况及行业管理中存在的关键问题，探讨了公交企业规制成本核算与确认、合理回报管理、公交公益性票价分析与制定及公交补贴量化的方法，并探讨2011~2015年度许昌市基于联动机制公交补贴方案的制定及比选方法，并提出了相关配套政策措施。相关研究成果在许昌市公交行业管理中的应用，已经取得了较好的社会经济效益。
To promote public transport priority and integration of urban and rural passengertransport, Chinese governments at levels are implementing positive administration measureson urban public transport (UPT) trade. And some critical problems are confronted, such ashow to determinate the reasonable cost of offering UPT service, how to get the UPT providersto be reasonably paid back, what is and how to adjust the UPT regulated fare for the publicwelfare, how to determinate the fiscal subsidy on UPT and how to determine the share of thegovernments of different jurisdictions for UPT deficit, which are critical to the efficiency ofand have to be solved in the UTP trade regulation.
Literature overview on the related research on UTP cost, price and subsidy is made at thefirst part, taking the above critical problems into consideration, and based on theachievements loaded in the accessed documents and papers. And the goals of this dissertationare made to explore out the practical theories, principles, modes and methodologies of solvingthe above problems. That is, with the effective results achieved, and based on the experienceand data gathered in the planned investigation on UPT in different cities, innovated theoriesand methodologies are put forward to determinate the reasonable UPT cost, set and adjustregulated UPT price, and determine the governmental responsibility shares on UPT subsidy.And also joint mechanism of UPT cost, pricing and subsidy is set up as a systematical anddynamic solution for efficient UPT trade administration, to solve the critical problemsconfronted in the UPT trade regulation.
By analyzing the supervision methods on UPT cost involved in determining price, therelevant problems and improvement suggestions have been put forward. According to therelevant regulations by the laws, documents and policies, and based on the statistical data bythe governments and the level of the UPT trade, the economic property the UPT cost, and theaims of the UPT trade administration, this dissertation reclassifies the UPT cost items and setsup systematical standard unit cost, then the audited cost data from the UPT providers can bechecked, compared and reconfirmed with the systematical standards and relevant methods,and the reasonable cost of the UPT providers can be drawn out, namely the UPT regulatedcost. And based on the UPT regulated cost accounting, the dissertation also puts forward the administration mechanism on the reasonable return of the UPT providers, which offers thetheoretical basis for the governments to make and implement active and effective regulationpolicies on the UPT trade.
After analyzing the current UPT pricing methods in China and their shortcomings, thisdissertation puts forward suggestions for some improvement. From the point that the UPTpublic welfare is to ensure the UPT supply to meet the residents’ basic travel demand, thisdissertation analyzes the relationship between the optimal UPT pricing with subsidy, thereasonable return of the UPT providers for their UPT service, the price which the member ofthe middle-income families can bear for their basic travels, and the price for public welfare,then forms the theory to make UPT price for the purpose of public welfare in China, and alsoputs forward the principles, methods and policy recommendations to readjust the UPT pricefor public welfare.
To explore the theory and methodology for reasonable quantification and implementationof the UPT subsidy, this dissertation analyzes the reasons, responsibilities, targets andprinciples for the governments to subsidy UPT service providers, then the methodology ofUPT subsidy quantification, based on optimally subsidizing the UPT providers, UPTregulated cost accounting, reasonable return administration on UPT service providers and thefulfillment of the special tasks assigned by the governments. Meanwhile, this dissertationforms the new fully allocated UPT cost analysis methods are created, to determine theappropriate governmental shares of fiscal responsibility for UPT deficit in the different relatedjurisdictions. The theory and methodology offer good base for the governments to make,integrate and implement UPT related subsidy policies.
From the basic view point of efficiently subsidizing the UPT service providers, andbased on analysis of the aims, targets, operation basis and requirements of forming the UPTcost, pricing and subsidy joint mechanism, the properties of and the relationship between theUPT cost, pricing, subsidy are explored, then the relevant theory and methodology are putforward to form the joint mechanism of UPT cost, pricing and subsidy. And based on the jointmechanism, the methodology on making and selecting the proper UPT subsidy schemes andthe supporting measures are drawn out, which are quite necessary to well administrate the UPT trade, make the related policies well arranged and sound, and solve the critical problemsin a wise way.
Supported by the project “Urban Public Transport Cost Regulation in Henan Province”,and according to the specific UPT conditions in Xuchang City, the relevant empirical researchis carried out with the target to make reasonable UPT subsidy regulation schemes forXuchang UPT trade administrators, based on the UPT cost, pricing and subsidy jointmechanism and other relevant theories this dissertation achieves. In this empirical research,after investigating the UPT trade in Xuchang City, analyzing the data submitted by the UPTproviders and studying the basic UPT situation, the critical problems handicapping the UPTtrade development are identified, and the methods on the regulated cost accounting and thereasonable return administration of the UPT providers, UPT pricing for public welfare, UPTsubsidy quantification are explored. And the2011~2015Xuchang UPT subsidy quantificationschemes based on UPT cost, pricing and subsidy joint mechanism are explored and selected,and so the supporting policies and measures. From the empirical research, the achievementsby this dissertation have resulted in good economic and social benefits.
引文
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