中国公交规制成本分摊模型及应用研究  

AApplication of Fully Allocated Costing Analysis Model for Public Transport of China

作　　者：王永胜[1,2] 周伟[1] 王元庆[1] 江玉林[2] 

机构地区：[1]长安大学公路学院,西安710064 [2]交通运输部科学研究院城市交通研究中心,北京100029

出　　处：《交通运输系统工程与信息》2012年第3期12-18,共7页Journal of Transportation Systems Engineering and Information Technology

基　　金：瑞典沃尔沃研究与教育基金(CoE-2005-3);交通运输部西部交通建设科技项目(20113182211040)

摘　　要：针对我国城市公交行业管理中亟待解决的公交合理成本确定,以及政府公交补贴责任划分问题,研究了国际公交行业常用的全分摊成本分析模型及我国城市公交行业相关实践经验,本文在规制成本核算的基础上构建了我国城市公交合理成本核算与分摊模型,并用公交专项调研数据进行相关模型和方法的应用性分析.结果表明,本研究提出的模型和方法能为公交合理成本核算、各相关辖区政府公交补贴责任划分、相关政策制定和政府间协调合作提供基本理论及方法支撑,对我国深化落实公交优先战略、促进城乡客运一体化发展有重要意义.Aiming at determining reasonable costs of public transport and setting appropriate sharing of governmental fiscal responsibility for public transport deficits in different jurisdictions of China, this paper analyzes some widely-accepted models on the fully allocated costing analysis in the world and related experiences of the public transport management in China. It then formulates the models and methods for allocating public transport cost based on the regulated cost determination. The models are verified by data from designed investigations. According to the results, the proposed models and methods can be applied to determine reasonable cost of public transport, quantify the governmental subsidy responsibifities of difterent jurisdictions, help the government making relevant promoting policies and coordinate different parts, h is useful for further implementation of the public transport priority strategy and promotion of the integration of urban and suburb passenger transport.

关 键 词：城市交通 公交补贴 全分摊成本分析 规制成本核算 公交优先 

分 类 号：U268.6[机械工程—车辆工程]