吉林省供热企业成本与价格“倒挂”问题研究
发布时间：2019-03-07 21:46
【摘要】：吉林省受到地形和气候的影响，导致冬季采暖期接近半年，使得供热保障成为一项关系居民生活质量水平的重要工作。目前，受到煤炭、水、电等原材料价格上涨的影响，让供热成本也随之不断增加，供热成本与价格矛盾突出，导致供热价格无法弥补供热成本，出现供热成本高于供热价格的局面，供热企业的成本与价格“倒挂”，利润为负，供热企业年年亏损。政府为了解决这个问题，只是一味的提高热价，而供热行业是一个基础设施行业，，热价原则上实行政府定价或指导价，基本上是以供热企业上报的成本资料为依据，没有明确的计价标准，由于信息的不对称，各地调价方式都是纵向比较，讨价还价的结果，这种调价的方式既不科学、也不透明。涨价的做法既引起供热企业对热价的不满，也引起用户居民强烈反对，认为为什么供热成本的偏高却要由老百姓来承担，对这种做法表示不理解。因此，为了使供热行业能够更好的发展，而且维护社会的稳定和谐，解决供热成本与价格“倒挂”的问题，成为了重中之重。 本文在已有文献的理论基础上，以吉林省供热行业为主要研究对象，通过对吉林省十三家供热企业2010-2013三个采暖期的供热成本、供热价格情况以及存在的主要问题进行了调查研究，证实吉林省供热企业的供热成本与价格存在“倒挂”关系，并研究分析吉林省供热成本与价格“倒挂”的原因，在分析原因的基础上对其提出了相关的解决建议，其中，为了更好的解决问题，提出了使用作业成本法对定价成本进行界定，使定价成本更加合理化、透明化，为政府定价决策提供参考依据。本文主要从以下四个方面进行研究分析。第一，供热成本的构成；第二，吉林省供热企业成本与价格“倒挂”状况研究；第三，吉林省供热企业成本与价格“倒挂”的原因；第四，吉林省供热企业成本与价格“倒挂”的解决建议。 通过对吉林省供热企业成本与价格“倒挂”问题的研究分析，可以明确、清楚的为供热定价成本给予合理的界定，使得供热定价成本合理化、透明化，实现供热成本与价格的合理配比，对供热方面的理论有很大的提升，为以后供热定价及其他公用事业定价的后续研究提供理论参考。对供热成本与供热价格“倒挂”的问题研究分析，不但能够在学术理论研究方面给予帮助，还可以对政府的供热定价提供价格决策，为政府定价给予了有力的理论支持。研究分析供热成本与供热价格“倒挂”的问题，不仅仅是供热企业的发展前景问题，也是我国居民的民生问题。只有处理好这个问题，才能够为供热企业营造高效率的运营机制，并且为广大居民提供了合理化的价格保证，更有利于实现社会的和谐稳定发展。
[Abstract]:Owing to the influence of topography and climate in Jilin Province, the heating period in winter is nearly half a year, which makes the heating guarantee become an important work related to the quality of life of the residents. At present, affected by the rising prices of raw materials such as coal, water and electricity, heating costs are also increasing continuously. The contradiction between heating costs and prices is prominent, resulting in heating prices unable to make up for heating costs. The cost of heating is higher than the price of heating. The cost and price of heating enterprise are "upside down", the profit is negative, and the heating enterprise loses every year. In order to solve this problem, the Government has only blindly raised the hot price, and the heating industry is an infrastructure industry. In principle, the hot price is set by the government or guided by the price, basically on the basis of the cost information reported by the heating enterprises. There is no clear pricing standard, because of the asymmetry of information, local price adjustment is the result of vertical comparison, bargaining, this kind of price adjustment is neither scientific nor transparent. The way of price increase not only causes the discontent of heating enterprise to the hot price, but also causes the user to strongly oppose, thinks why the heating cost is too high but should be borne by the common people, does not understand this kind of practice. Therefore, in order to make the heating industry develop better and maintain the stability and harmony of the society, it has become the most important task to solve the problem of "upside-down" between heating cost and price. In this paper, based on the theory of literature and taking Jilin heating industry as the main research object, the heating costs of 13 heating enterprises in Jilin Province during the three heating periods in 2010 / 2013 are studied. The price of heating and the existing main problems are investigated and studied, the relationship between heating cost and price of heating enterprises in Jilin Province is confirmed, and the reason of "upside down" of heating cost and price of Jilin Province is studied and analyzed. On the basis of analyzing the reasons, this paper puts forward some relevant solutions. In order to solve the problem better, the activity-based costing method is put forward to define the pricing cost, which makes the pricing cost more reasonable and transparent, and makes the pricing cost more reasonable and transparent, so as to make the pricing cost more reasonable and transparent. To provide a reference for government pricing decision-making. This paper mainly from the following four aspects of research and analysis. First, the composition of heating cost; second, the study on the status of "upside-down" between the cost and price of heating enterprises in Jilin Province; third, the reasons why the costs and prices of heating enterprises in Jilin Province are "upside down"; The fourth, Jilin province heating enterprise cost and price "upside down" solution proposal. Through the research and analysis of the "upside-down" problem of heating enterprise cost and price in Jilin Province, we can clearly and clearly define the heating pricing cost, make the heating pricing cost reasonable and transparent, and make the heating pricing cost reasonable and transparent. The realization of reasonable proportion of heating cost and price has greatly promoted the theory of heating and provides theoretical reference for the subsequent study of heating pricing and other public utilities pricing in the future. The research and analysis of the problem of "upside down" between heating cost and heating price can not only help in academic theoretical research, but also provide price decision-making for government heating pricing, which gives strong theoretical support for government pricing. It is not only the development prospect of heating enterprises but also the people's livelihood of our country to study and analyze the problem of "upside down" between heating cost and heating price. Only by dealing with this problem, can we create a high efficiency operation mechanism for heating enterprises, and provide reasonable price guarantee for the general residents, which is more conducive to the realization of harmonious and stable development of the society.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.24;F275
本文编号：2436481
[Abstract]:Owing to the influence of topography and climate in Jilin Province, the heating period in winter is nearly half a year, which makes the heating guarantee become an important work related to the quality of life of the residents. At present, affected by the rising prices of raw materials such as coal, water and electricity, heating costs are also increasing continuously. The contradiction between heating costs and prices is prominent, resulting in heating prices unable to make up for heating costs. The cost of heating is higher than the price of heating. The cost and price of heating enterprise are "upside down", the profit is negative, and the heating enterprise loses every year. In order to solve this problem, the Government has only blindly raised the hot price, and the heating industry is an infrastructure industry. In principle, the hot price is set by the government or guided by the price, basically on the basis of the cost information reported by the heating enterprises. There is no clear pricing standard, because of the asymmetry of information, local price adjustment is the result of vertical comparison, bargaining, this kind of price adjustment is neither scientific nor transparent. The way of price increase not only causes the discontent of heating enterprise to the hot price, but also causes the user to strongly oppose, thinks why the heating cost is too high but should be borne by the common people, does not understand this kind of practice. Therefore, in order to make the heating industry develop better and maintain the stability and harmony of the society, it has become the most important task to solve the problem of "upside-down" between heating cost and price. In this paper, based on the theory of literature and taking Jilin heating industry as the main research object, the heating costs of 13 heating enterprises in Jilin Province during the three heating periods in 2010 / 2013 are studied. The price of heating and the existing main problems are investigated and studied, the relationship between heating cost and price of heating enterprises in Jilin Province is confirmed, and the reason of "upside down" of heating cost and price of Jilin Province is studied and analyzed. On the basis of analyzing the reasons, this paper puts forward some relevant solutions. In order to solve the problem better, the activity-based costing method is put forward to define the pricing cost, which makes the pricing cost more reasonable and transparent, and makes the pricing cost more reasonable and transparent, so as to make the pricing cost more reasonable and transparent. To provide a reference for government pricing decision-making. This paper mainly from the following four aspects of research and analysis. First, the composition of heating cost; second, the study on the status of "upside-down" between the cost and price of heating enterprises in Jilin Province; third, the reasons why the costs and prices of heating enterprises in Jilin Province are "upside down"; The fourth, Jilin province heating enterprise cost and price "upside down" solution proposal. Through the research and analysis of the "upside-down" problem of heating enterprise cost and price in Jilin Province, we can clearly and clearly define the heating pricing cost, make the heating pricing cost reasonable and transparent, and make the heating pricing cost reasonable and transparent. The realization of reasonable proportion of heating cost and price has greatly promoted the theory of heating and provides theoretical reference for the subsequent study of heating pricing and other public utilities pricing in the future. The research and analysis of the problem of "upside down" between heating cost and heating price can not only help in academic theoretical research, but also provide price decision-making for government heating pricing, which gives strong theoretical support for government pricing. It is not only the development prospect of heating enterprises but also the people's livelihood of our country to study and analyze the problem of "upside down" between heating cost and heating price. Only by dealing with this problem, can we create a high efficiency operation mechanism for heating enterprises, and provide reasonable price guarantee for the general residents, which is more conducive to the realization of harmonious and stable development of the society.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.24;F275
【参考文献】
相关期刊论文 前2条
1 唐步龙;;农产品物流成本与价格关系的实证研究[J];淮阴师范学院学报(哲学社会科学版);2009年05期
2 唐晓灵;刘峗;;城市公共基础投入与商品住宅价格的关系——以西安各区为例[J];现代城市研究;2013年09期
本文编号：2436481
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