铁路运输客运业务内部清算定价机制研究

发布时间：2018-05-09 22:33

本文选题：铁路 + 客运　；参考：《北京交通大学》2014年硕士论文

【摘要】：2013年3月,中国铁路总公司正式成立并全面承担企业职责,标志着国有铁路改革的大幕全面拉开。同时,铁道部提出了鼓励和引导民间资本依法合规进入铁路领域的规划。在这样的开放背景下,形成一套合理的内部清算价格定价机制,建立公平、公正、公开的清算价格体系显得尤为重要。科学的铁路运输内部清算定价体系要解决两个问题,一是保证运输企业能够按清算规则取得与运输数量和质量相对应的进款收入；二是保证各运输企业相互提供服务的运输成本能够得到合理补偿。随着旅客运输清算系统的投入运行和不断完善,现行清算方法已经能够较好地解决客运进款的合理分配,但是由于其对客运业务作业链的划分并不合理,导致铁路运输企业间相互提供服务按作业清算时运输成本补偿并不完善。基于上述现状,本文采用规范研究和案例研究相结合的方式,综合运用比较分析方法针对铁路运输客运业务内部清算定价机制进行研究。在重视迎合市场、遵循企业总体战略、兼顾公平和效益的总原则下,对客运业务作业链进行了重新梳理和划分,将全部清算内容划分为代理服务、站(场)服务、线路及设施服务、牵引服务、运载工具服务及综合服务等六块内容,每块清算内容又包含若干清算项目,总计17个清算项目,并在综合考虑其清算特点、发生频率以及交易的普遍性程度等因素后确定其内部转移定价方法,最终确定采用市场基础定价项目1项,协议定价项目3项,成本基础定价13项,其中变动成本定价2项,实际成本定价11项,最终建立起新的铁路运输客运业务内部清算定价机制,并对各清算项目的清算单价指标体系作了界定。最后在总结本文研究结果的基础上提出了一些十分有价值但本文尚未研究的问题,希望对后续研究提供一定的启示。
[Abstract]:In March 2013, the China Railway General Company was formally established and fully assumed the responsibility of the enterprise, which marked the opening of the reform of the state-owned railway. At the same time, the Ministry of Railways proposed the plan to encourage and guide the compliance of private capital into the railway field according to the law. In this open context, a set of reasonable pricing mechanism for internal liquidation was built. Setting up a fair, just and open liquidation price system is particularly important.
Two problems should be solved in the scientific railway transportation internal liquidation pricing system. One is to ensure that the transportation enterprises can obtain the income income corresponding to the quantity and quality of transportation according to the liquidation rules; the two is to ensure the reasonable compensation for the transportation cost of each transportation enterprise providing service to each other. With the input of the passenger transportation clearing system, the transportation cost can be reasonably compensated. With the continuous improvement, the current liquidation method has been able to solve the reasonable allocation of passenger transport funds. However, because the division of the operation chain is not reasonable, it is not perfect for the railway transportation enterprises to provide services to each other in accordance with the liquidation of the operation.
Based on the above situation, this paper uses a combination of normative research and case study to study the internal liquidation pricing mechanism of railway transport service by the method of comparative analysis. The passenger service operation chain is renewed under the general principle of catering to the market, following the overall strategy of the enterprise and taking into account the fairness and efficiency. The total liquidation content is divided into six parts, namely, agency service, station (field) service, line and facility service, traction service, carrier service and comprehensive service. Each liquidation content includes a number of liquidation items, with a total of 17 liquidation items, and a comprehensive consideration of its liquidation characteristics, frequency and universality of the transaction. Degree and other factors determine its internal transfer pricing method, and finally determine 1 items of market base pricing projects, 3 items of agreement pricing projects and 13 cost base pricing, including 2 variable cost pricing and 11 actual cost pricing. Finally, a new internal clearing pricing mechanism for railway transport passenger service is established, and the liquidation of various liquidation projects is settled. The unit price index system is defined. Finally, on the basis of the summary of the results of this study, some valuable but not yet studied problems are put forward, hoping to provide some inspiration for the follow-up study.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F530.68;F532

【参考文献】