本文選題：鐵路 + 客運(yùn)��； 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：2013年3月,中國(guó)鐵路總公司正式成立并全面承擔(dān)企業(yè)職責(zé),標(biāo)志著國(guó)有鐵路改革的大幕全面拉開(kāi)。同時(shí),鐵道部提出了鼓勵(lì)和引導(dǎo)民間資本依法合規(guī)進(jìn)入鐵路領(lǐng)域的規(guī)劃。在這樣的開(kāi)放背景下,形成一套合理的內(nèi)部清算價(jià)格定價(jià)機(jī)制,建立公平、公正、公開(kāi)的清算價(jià)格體系顯得尤為重要。 科學(xué)的鐵路運(yùn)輸內(nèi)部清算定價(jià)體系要解決兩個(gè)問(wèn)題,一是保證運(yùn)輸企業(yè)能夠按清算規(guī)則取得與運(yùn)輸數(shù)量和質(zhì)量相對(duì)應(yīng)的進(jìn)款收入；二是保證各運(yùn)輸企業(yè)相互提供服務(wù)的運(yùn)輸成本能夠得到合理補(bǔ)償。隨著旅客運(yùn)輸清算系統(tǒng)的投入運(yùn)行和不斷完善,現(xiàn)行清算方法已經(jīng)能夠較好地解決客運(yùn)進(jìn)款的合理分配,但是由于其對(duì)客運(yùn)業(yè)務(wù)作業(yè)鏈的劃分并不合理,導(dǎo)致鐵路運(yùn)輸企業(yè)間相互提供服務(wù)按作業(yè)清算時(shí)運(yùn)輸成本補(bǔ)償并不完善。 基于上述現(xiàn)狀,本文采用規(guī)范研究和案例研究相結(jié)合的方式,綜合運(yùn)用比較分析方法針對(duì)鐵路運(yùn)輸客運(yùn)業(yè)務(wù)內(nèi)部清算定價(jià)機(jī)制進(jìn)行研究。在重視迎合市場(chǎng)、遵循企業(yè)總體戰(zhàn)略、兼顧公平和效益的總原則下,對(duì)客運(yùn)業(yè)務(wù)作業(yè)鏈進(jìn)行了重新梳理和劃分,將全部清算內(nèi)容劃分為代理服務(wù)、站(場(chǎng))服務(wù)、線路及設(shè)施服務(wù)、牽引服務(wù)、運(yùn)載工具服務(wù)及綜合服務(wù)等六塊內(nèi)容,每塊清算內(nèi)容又包含若干清算項(xiàng)目,總計(jì)17個(gè)清算項(xiàng)目,并在綜合考慮其清算特點(diǎn)、發(fā)生頻率以及交易的普遍性程度等因素后確定其內(nèi)部轉(zhuǎn)移定價(jià)方法,最終確定采用市場(chǎng)基礎(chǔ)定價(jià)項(xiàng)目1項(xiàng),協(xié)議定價(jià)項(xiàng)目3項(xiàng),成本基礎(chǔ)定價(jià)13項(xiàng),其中變動(dòng)成本定價(jià)2項(xiàng),實(shí)際成本定價(jià)11項(xiàng),最終建立起新的鐵路運(yùn)輸客運(yùn)業(yè)務(wù)內(nèi)部清算定價(jià)機(jī)制,并對(duì)各清算項(xiàng)目的清算單價(jià)指標(biāo)體系作了界定。最后在總結(jié)本文研究結(jié)果的基礎(chǔ)上提出了一些十分有價(jià)值但本文尚未研究的問(wèn)題,希望對(duì)后續(xù)研究提供一定的啟示。
[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.

【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F530.68;F532

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本文編號(hào)：1867739