基于铁路运输分类核算机制的铁路运输公益性盈亏计算方法研究  

Research on the Calculation Method of Railway Transportation Public Welfare Profit and Loss Based on Railway Transportation Classi‐fication Accounting Mechanism

作　　者：靳瀚博 徐磊 彭志 任骁雄 苗守庭 JIN Hanbo;XU Lei;PENG Zhixian;REN Xiaoxiong;MIAO Shouting(China Railway Economic and Planning Research Institute Co.,Ltd.,Assistant Research Fellow,Beijing 100038,China;China Railway Jinan Group Co.,Ltd.,Accountant,Jinan 250031,China;China Railway Nanning Group Co.,Ltd.,Professorate Senior Accountant,Nanning,530025 China;China State Railway Group Co.,Ltd.,Engineer,Beijing 100844,China;China State Railway Group Co.,Ltd.,Senior Engineer,Beijing 100844,China)

机构地区：[1]中国铁路经济规划研究院有限公司,北京100038 [2]中国铁路济南局集团有限公司,山东济南250031 [3]中国铁路南宁局集团有限公司,广西南宁530025 [4]中国国家铁路集团有限公司,北京100844

出　　处：《铁道经济研究》2023年第3期18-22,33,共6页Railway Economics Research

基　　金：中国国家铁路集团有限公司科技研究开发计划课题“铁路运输分线分产品核算机制深化研究”(2021F004)。

摘　　要：随着铁路市场化法治化改革的不断推进,铁路作为企业对成本费用的管理更加精细和严格,铁路运输产品分类核算机制的建立,为铁路企业开展盈亏分析、运价制定、运营管理等提供量化依据,对铁路建立公益性运输补贴制度具有重要作用。总结了公益性运输盈亏计算的背景与必要性,梳理了现行铁路运输分线与分类核算办法,探讨了利用铁路分类核算机制计算铁路运输公益性盈亏的方法,并提出了公益性补贴机制建立的工作思路与建议。With the continuous promotion of market-oriented and legalized reform of railways,China Railway as an enterprise has become more refined and strict in managing costs and expenses.Establishing a classification and accounting mechanism for railway transportation products provides a quantitative basis for a railway enterprise to conduct profit and loss analysis,formulate freight rates,and manage operations.Meanwhile,it also plays an important role in the establishment of a public welfare transportation subsidy system for railways.This paper summarizes the background and necessity of calculating the profits and losses of public welfare transportation,sorts out the existing railway transportation distribution and classification accounting methods,explores the methods of using the railway classification mechanism to calculate the profits and losses of public welfare transportation,and proposes the working ideas and suggestions for establishing a public welfare subsidy mechanism.

关 键 词：铁路运输分类核算 铁路运输产品 公益性 补贴机制 

分 类 号：F532.6[经济管理—产业经济] F530.68