我国铁路运输进款清算办法的演变、启示及思考  

Evolution,Enlightenment and Thinking of China Railway Transport Income Settlement Rules

作　　者：赵晨 彭志 刘禹 唐恩斌 窦静雅 徐刚 ZHAO Chen;PENG Zhixian;LIU Yu;TANG Enbin;DOU Jingya;XU Gang(Institute of Economics and Management,China Railway Economic and Planning Research Institute Co.,Ltd.,Beijing 100038,China;China Railway Nanning Group Co.,Ltd.,Nanning 530029,Guangxi,China;Finance Department,China State Railway Group Co.,Ltd.,Beijing 100844,China)

机构地区：[1]中国铁路经济规划研究院有限公司经济与管理研究所,北京100038 [2]中国铁路南宁局集团有限公司,广西南宁530029 [3]中国国家铁路集团有限公司财务部,北京100844

出　　处：《铁道运输与经济》2023年第12期140-145,共6页Railway Transport and Economy

基　　金：中国国家铁路集团有限公司科技研究开发计划课题(2021F007)。

摘　　要：随着国民经济发展、铁路改革推进、科学技术进步以及对清算认识的深化,我国铁路运输进款清算办法经历了多次调整,得到不断完善。每次调整的实质性变化,不仅是经济环境变化的客观要求,也是铁路改革发展的实际需要,同时还得益于不断进步的信息技术手段的支持。分4个时期、13个阶段总结我国铁路运输进款清算办法的演变历程和经验启示,从坚持公平公正、市场化法治化、业财融合等方面,提出了优化完善铁路运输进款清算办法应坚持的原则,并结合铁路市场化改革的要求,从明确清算办法功能定位、完善清算单价定价和调整机制、注重承运企业和提供服务企业协调发展等方面,提出了完善铁路运输市场化清算体系的思考。China railway transport income settlement rule has been adjusted and improved many times with the development of the national economy,promotion of China railway reform,advancement of technology,and deepness of understanding settlement rules.Substantive changes in each adjustment reflect not only the objective requirements of the varying economic environment but also the actual needs of railway reform development.At the same time,it also benefits from the support of continuously developed information technology.This paper summarized the evolution and experience of China railway transport income settlement rules in four periods and 13 stages.From the aspects of adhering to fairness and justice,market-oriented rule of law,and integration of industry and finance,the paper proposed the principles that should be followed in optimizing the railway transport income settlement rule.Combined with the requirements of railway market-oriented reform,the paper put forward the thinking of improving the market-oriented railway transport settlement system from the aspects of clarifying the function positioning of settlement method,improving the pricing and adjustment mechanism of settlement unit price,paying attention to the coordinated development of carriers and service enterprises,etc.

关 键 词：铁路运输 运输进款 清算办法 清算办法的演变 启示和思考 

分 类 号：U29[交通运输工程—交通运输规划与管理] F530.68[交通运输工程—道路与铁道工程]