政府价格监管中的成本信息公开:现状、问题与对策  

The disclosure of cost information in government price regulation:status quo, problems and countermeasures

作　　者：孙伟[1] 魏嘉希 段建强[2] 

机构地区：[1]中国人民大学公共管理学院 [2]北京交通大学经济管理学院

出　　处：《价格理论与实践》2018年第5期29-32,共4页Price:Theory & Practice

摘　　要：建立健全成本信息公开制度是价格改革的重要方向之一。本文基于对近十个省市的实地调研和文献分析,首先介绍成本信息公开的现状,包括城市供水行业、政府定价的其他行业、市场定价项目的成本信息调查公开。其次,总结四点问题:成本监审待加强;缺乏制度保障,推进不足;公开内容需细化;公开标准待优化。然后,基于价格、垄断规制、信息不对称、公共物品等理论,着重对成本信息公开的必要性进行探讨,并设计了成本信息公开的基本框架。最后,提出五条对策建议,即确定具体项目,实行目录管理;完善成本监审制度,促进成本信息公开和发挥信息价值;构建制度体系,提供合法性依据;界定公开的主体、周期、指标、重点成本费用、渠道、经费和保障;加大对市场定价的成本信息调查和公开。Establishing and perfecting the disclosure system of cost information is one of the important directions of price reform.Based on literature analysis and field research in nearly 10 provinces and cities, first of all,this article introduces the current status of disclosure of cost information,including urban water supply industry,other industries of government pricing,survey and disclosure of cost information of market pricing.Then,four issues are summed up:cost supervision and examination need to be strengthened;lack of system guarantee and insufficient promotion;contents of disclosure must be specified;standards of disclosure need to be optimized.After that,based on the theory of price,monopoly regulation information asymmetry and public goods,the necessity of cost information disclosure is emphatically discussed,and the basic framework of cost information disclosure is designed.Finally,suggestions are proposed:determining specific subjects and implementing catalog management;improving the system of cost supervision and examination in order to.promote the disclosure and exert the value of information;building the institutional system and providing legal basis;defining the implementation subject,cycle,indexes,key costs,channels,funds and guarantees of disclosure;intensifying the investigation and disclosure of cost information of market pricing.

关 键 词：价格监管 成本信息公开 成本监审 市场失灵 

分 类 号：F726[经济管理—产业经济]