湖北省高速公路定价成本监审研究

发布时间：2019-01-27 11:19

【摘要】：目前，我省高速公路建设快速发展带来交通运输便利的同时，高速公路经营者和使用者在车辆通行费收费标准上的矛盾日益突出。在此背景下，分析高速公路重要成本项目的构成，探讨如何加强重要成本构成项目的监审，总结高速公路定价成本监审中存在的问题，对政府部门进一步完善高速公路成本监审法律法规，制定更为科学合理的通行费定价标准具有重要意义。本文研究的主要内容是经营性高速公路和政府还贷高速公路的定价成本监审问题。首先，根据两种高速公路性质和成本构成项目的不同，采用系统分析法分别从企业运营成本和政府定价成本的角度，对占总成本比重较大的成本项目进行定性和定量分析，找出成本监审时应重点审核的成本项目。其次，在查阅国内外文献资料，全面了解公用事业定价成本监审最新动态的基础上，结合我省高速公路的实际情况，介绍我省高速公路成本监审的现状和存在的问题，提出了明确重要项目指标审核标准、规范成本监审程序、健全成本监审制度等改进措施。最后，采用案例分析法，分别对我省经营性高速公路和政府还贷高速公路进行了案例研究，介绍了两种不同性质高速公路的成本监审方法。本文探索总结的成本监审方法，能帮助成本监审人员查找高速公路经营单位上报成本中不合理、不相关的成本，统一审核标准，使高速公路收费标准的制定更加科学合理。我省高速公路成本监审时间还不长，很多方面还处于研究和探索阶段，在今后，随着成本监审机制的逐步健全，，法律法规的日益完善，我省高速公路事业定能持续健康的发展下去。
[Abstract]:At present, the rapid development of highway construction in our province brings convenience to traffic and transportation. At the same time, the contradiction between expressway operators and users in toll standards is becoming increasingly prominent. Under this background, this paper analyzes the composition of the important cost items of the expressway, discusses how to strengthen the supervision and audit of the important cost components projects, and summarizes the problems existing in the supervision and examination of the expressway pricing costs. It is of great significance for the government to perfect the laws and regulations of expressway cost supervision and to establish a more scientific and reasonable toll pricing standard. The main content of this paper is the supervision and examination of the pricing cost of the operating highway and the government loan-paying highway. First of all, according to the difference of the two kinds of expressway properties and cost components, the cost items, which account for a large proportion of the total cost, are qualitatively and quantitatively analyzed by the system analysis method from the angle of enterprise operation cost and government pricing cost, respectively. Find out the cost items that should be reviewed in the cost supervision and audit. Secondly, on the basis of consulting the domestic and foreign literature and comprehensively understanding the latest trends of the supervision and audit of the pricing cost of public utilities, combined with the actual situation of the highway in our province, the paper introduces the present situation and existing problems of the cost supervision and audit of the highway in our province. Some improvement measures are put forward, such as clarifying the auditing standard of important items, standardizing the procedure of cost supervision and auditing, and perfecting the system of cost supervision and audit. Finally, using the case analysis method, the paper makes case studies on the operating expressway and the government repaying highway in our province, and introduces two kinds of cost supervision and examination methods of the expressway with different characteristics. The cost supervision and audit method summarized in this paper can help the cost supervisor to find out the unreasonable and irrelevant cost in the report cost of expressway management unit, unify the audit standard, and make the setting of expressway toll standard more scientific and reasonable. Our province expressway cost supervision and audit time is not long, many aspects are still in the research and exploration stage, in the future, with the cost supervision and audit mechanism gradually perfect, the laws and regulations become more and more perfect. The cause of highway in our province will continue to develop healthily.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F542.5

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