铁路行业运输收入清算机制优化研究  

Study on Liquidation Mechanism Optimization of the Railway Industry Transportation Revenue

作　　者：孙敏[1] 崔永梅[1] 赵健梅[1] 张秋生[1] SUN Min;CUI Yong-mei;ZHAO Jian-mei;ZHANG Qiu-sheng(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China)

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《北京交通大学学报（社会科学版）》2023年第2期100-106,116,共8页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：国家铁路局科技研发计划项目“铁路行业运输收入清算机制及规则梳理”(KFJF2020-050);中央高校基本科研业务费专项资金项目“中国铁路运输清算规则研究”(2018JBZ005);中国国家铁路集团有限公司科技研究开发项目“运输进款清算办法清算项目定价原则和清算单价调整机制研究”(2020F003);中国工程院高端智库重点项目“面向高质量发展的铁路深化改革重要问题研究”(B21GY1300041)。

摘　　要：随着铁路市场化改革的不断深入,铁路运输企业之间的互联互通将越来越普遍,联合运输带来的收入清算问题日益凸显。立足铁路行业层面,从现行行业清算政策制定主体、清算模式、清算规则、清算机构及相关配套保障等方面来看,当前,铁路行业运输收入清算存在的主要问题是:行业清算规则制定主体的合规性不足,部分清算项目的设置与行业现状不符。优化铁路行业运输收入清算机制,需要国家相关行政管理部门进一步明确铁路行业清算政策(规则)的制定主体;确定清算模式;修改现行清算办法,形成符合行业现状的清算规则;成立独立的清算平台/公司。With the deepening of market-oriented reform of railway,the interconnection between railway transport enterprises will become increasingly common,and the problem of railway revenue liquidation brought by combined transportation is increasingly prominent.From the standing point of the railway sector,the main challenges for the railway industry transportation revenue liquidation in terms of the subject of liquidation policy formulation,liquidation mode,liquidation rule,liquidation agency and relevant protection measures,are that the subject of industry liquidation rules is not compliant and the setting of some liquidation items is inconsistent with the current situation of the industry.To optimize the liquidation mechanism of transportation revenue in the railway industry,relevant national administrative departments need to further clarify the subject of the liquidation policy(rules)of the railway industry,determine the liquidation mode,modify the current liquidation method,form the liquidation rules in line with the current situation of the industry,and establish an independent liquidation platform or company.

关 键 词：铁路行业 清算政策 运输收入 收入分配 联合运输 

分 类 号：F530[经济管理—产业经济]