网约打车交易宏观核算机理研究  

Theoretical Study of Online Car-hailing Services Accounting

作　　者：李静萍[1] 高敏雪[1] Li Jingping ,Gao Minxue

机构地区：[1]中国人民大学统计学院

出　　处：《统计研究》2018年第3期93-102,共10页Statistical Research

摘　　要：网约打车是打车交易中的新模式,同时也为打车交易的核算带来了新问题。目前,关于网约打车交易宏观核算的研究尚属空白,本文就此问题进行了研究。本文首先根据我国巡游出租车和网约车的运营现状,分析了打车交易中的机构单位识别问题,在此基础上,对网约打车交易的核算方法进行了探讨,包括基本交易的核算和补贴的核算。本文的主要贡献在于:(1)弥补了网约打车交易核算研究的空白;(2)深入剖析了网约打车交易的核算机理,对网约打车交易中各类经济主体的核算属性以及打车软件公司所支付的各类补贴的核算方法进行了详细讨论;(3)归纳了网约打车模式对GDP的影响。总的来说,本文对网约打车交易核算机理的讨论对解决当前围绕数字经济和分享经济等产生的核算难题有一定的启发意义。As a new model for taxi trading, online car-hailing brings new problems for taxiing transactions. There has been no research on macro accounting of online car-hailing transactions yet. This paper studies relevant issues on the online car-hailing macro-accounting. Based on the current operating modes of traditional taxis and online car-hailing cars in China, this paper clarifies the identification of institutional units in taxiing transaction, and then discusses some options of online ear-hailing accounting, including accountings of subsidies as well as basic transactions. The main contributions of this paper are as following. First, it makes up the blank of the study on online car-hailing transactions accounting. Secondly, it elaborates the accounting mechanism of online car-hailing transactions, clarifying the accounting attributes of main institutional units involved and discussing the accounting methods on subsidies paid by the taxi-hailing apps companies. Thirdly, it summarizes the impacts of online car-hailing transactions on the GDP. In general, this paper will provide some insights for the accounting problems stemming from the digital economy and sharing economy.

关 键 词：网约打车 打车软件 补贴 国民经济核算 

分 类 号：F222.33[经济管理—国民经济]