客專公司委托運輸管理模式下交易價格研究
發(fā)布時間：2018-09-17 07:15
【摘要】：摘要：為了緩解我國運能緊張和滿足旅客運輸快速增長的需求,國務院通過了《中長期鐵路網(wǎng)規(guī)劃》,進行了大規(guī)�？瓦\專線建設。目前京滬、哈大、鄭西、滬寧、石太等客運專線已經投入運營,進一步擴大了路網(wǎng)覆蓋面和完善了我國綜合交通運輸體系,促進了相關地區(qū)間的交流�？瓦\專線建成后需要快速投入運營,產生經濟效益以滿足投資者的投資需求,多數(shù)客運專線均采取委托運輸管理的模式。隨著委托運輸管理模式的采用,在具體的實踐過程中存在提供服務項目和價格的不確定性,從而引發(fā)客專公司與鐵路局之間矛盾與沖突問題。因此,本文將研究客專公司委托運輸管理模式下的交易價格,該研究不僅有利于解決現(xiàn)實中客運專線委托運輸產生的矛盾與沖突,而且對于客專公司相關成本控制具有一定的借鑒意義,對于日后采取委托運輸管理模式的客專公司委托運輸交易價格的確定提供理論基礎。 本文基于委托代理理論、利益相關者理論對客專公司委托運輸管理的委托代理問題,及委托交易價格的利益相關者進行了深入分析,通過借鑒海外鐵路運營及管理的成功經驗,提出委托運輸交易價格理論模型及交易價格的實現(xiàn)條件。 首先,從委托代理理論角度出發(fā),由于信息不對稱的存在,客專公司和鐵路局主要利益需求的不同,進而產生委托代理問題,客專公司可以實施有效的激勵機制來解決委托代理中的代理問題。從利益相關者理論角度出發(fā),委托運輸交易價格主要的利益相關者包括客專公司(委托方)、鐵路局(受托方)、中國鐵路總公司(原鐵道部)、政府(即交通部)以及客專公司的其他社會股東。這些利益相關者的利益需求在一定程度上可以影響委托運輸交易價格的確定。 其次,本文經過理論分析及借鑒海外國家與地區(qū)的經驗,提出客運專線委托運輸交易價格是以客運專線委托運輸運營成本為基礎,同時考慮中國鐵路總公司(原鐵道部)及客專公司民營資本股東的利益需求,以保證鐵路建設和運營對民營資本的吸引力來確定。根據(jù)此原則,構建出了交易價格的理論模型,并分析了具體的實現(xiàn)條件。該研究的過程和結果將為中國鐵路順利引入社會資本和客專公司的發(fā)展及客運專線的運營提供有力支撐。
[Abstract]:Abstract: in order to alleviate the shortage of transportation capacity and meet the demand of rapid growth of passenger transportation, the State Council adopted the medium and long term Railway Network Plan and carried out the large-scale passenger dedicated line construction. At present, Beijing-Shanghai, Hada, Zheng Xi, Huning, Shitai and other passenger dedicated lines have been put into operation, which has further expanded the coverage of the road network, improved the comprehensive transportation system of our country, and promoted the exchange between the relevant regions. After the completion of passenger dedicated line, it is necessary to put it into operation quickly and produce economic benefits to meet the investment needs of investors. Most passenger dedicated lines adopt the mode of entrusted transportation management. With the adoption of the entrusted transportation management mode, the uncertainty of service items and price in the concrete practice process leads to the contradiction and conflict between the company and the railway bureau. Therefore, this paper will study the transaction price under the mode of commissioned transport management, which is not only helpful to solve the contradictions and conflicts caused by commissioned transport of passenger dedicated lines in reality. Moreover, it has certain reference significance for the related cost control of the customer specialized company, and provides the theoretical basis for the pricing of the entrusted transport transaction of the customer specialized company that adopts the entrusted transportation management mode in the future. Based on the principal-agent theory and stakeholder theory, this paper analyzes the principal-agent problem of the entrusted transportation management of the customer specialized company and the stakeholders of the entrusted transaction price, and draws lessons from the successful experience of overseas railway operation and management. This paper puts forward the theoretical model of entrusted transport transaction price and the condition of realizing the transaction price. First of all, from the perspective of principal-agent theory, due to the existence of asymmetric information, the difference between the main interests needs of the customer specific company and the railway bureau, and then produce the principal-agent problem. Customer-specific companies can implement an effective incentive mechanism to solve the agency problem in principal-agent. From the perspective of stakeholder theory, The major stakeholders in the entrusted transport transaction price include the customer only Company, the Railway Administration, the China Railway Corporation (formerly the Ministry of Railways), the Government (that is, the Ministry of Communications), and other social shareholders of the customer only Company. The interest demand of these stakeholders can influence the pricing of entrusted transport transaction to some extent. Secondly, based on the theoretical analysis and the experience of overseas countries and regions, the paper puts forward that the transaction price of commission transportation of passenger dedicated line is based on the operating cost of commissioned transportation of passenger dedicated line. In order to ensure the attraction of railway construction and operation to private capital, the interests of private capital shareholders of China Railway Corporation (formerly the Ministry of Railways) and the special passenger company are taken into account in order to ensure the attraction of railway construction and operation to private capital. According to this principle, the theoretical model of transaction price is constructed, and the realization conditions are analyzed. The process and results of the study will provide a strong support for the development of the Chinese railway to introduce social capital and passenger dedicated companies and the operation of passenger dedicated lines.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F532.5
本文編號：2245129
[Abstract]:Abstract: in order to alleviate the shortage of transportation capacity and meet the demand of rapid growth of passenger transportation, the State Council adopted the medium and long term Railway Network Plan and carried out the large-scale passenger dedicated line construction. At present, Beijing-Shanghai, Hada, Zheng Xi, Huning, Shitai and other passenger dedicated lines have been put into operation, which has further expanded the coverage of the road network, improved the comprehensive transportation system of our country, and promoted the exchange between the relevant regions. After the completion of passenger dedicated line, it is necessary to put it into operation quickly and produce economic benefits to meet the investment needs of investors. Most passenger dedicated lines adopt the mode of entrusted transportation management. With the adoption of the entrusted transportation management mode, the uncertainty of service items and price in the concrete practice process leads to the contradiction and conflict between the company and the railway bureau. Therefore, this paper will study the transaction price under the mode of commissioned transport management, which is not only helpful to solve the contradictions and conflicts caused by commissioned transport of passenger dedicated lines in reality. Moreover, it has certain reference significance for the related cost control of the customer specialized company, and provides the theoretical basis for the pricing of the entrusted transport transaction of the customer specialized company that adopts the entrusted transportation management mode in the future. Based on the principal-agent theory and stakeholder theory, this paper analyzes the principal-agent problem of the entrusted transportation management of the customer specialized company and the stakeholders of the entrusted transaction price, and draws lessons from the successful experience of overseas railway operation and management. This paper puts forward the theoretical model of entrusted transport transaction price and the condition of realizing the transaction price. First of all, from the perspective of principal-agent theory, due to the existence of asymmetric information, the difference between the main interests needs of the customer specific company and the railway bureau, and then produce the principal-agent problem. Customer-specific companies can implement an effective incentive mechanism to solve the agency problem in principal-agent. From the perspective of stakeholder theory, The major stakeholders in the entrusted transport transaction price include the customer only Company, the Railway Administration, the China Railway Corporation (formerly the Ministry of Railways), the Government (that is, the Ministry of Communications), and other social shareholders of the customer only Company. The interest demand of these stakeholders can influence the pricing of entrusted transport transaction to some extent. Secondly, based on the theoretical analysis and the experience of overseas countries and regions, the paper puts forward that the transaction price of commission transportation of passenger dedicated line is based on the operating cost of commissioned transportation of passenger dedicated line. In order to ensure the attraction of railway construction and operation to private capital, the interests of private capital shareholders of China Railway Corporation (formerly the Ministry of Railways) and the special passenger company are taken into account in order to ensure the attraction of railway construction and operation to private capital. According to this principle, the theoretical model of transaction price is constructed, and the realization conditions are analyzed. The process and results of the study will provide a strong support for the development of the Chinese railway to introduce social capital and passenger dedicated companies and the operation of passenger dedicated lines.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F532.5
【參考文獻】
相關期刊論文 前10條
1 宋亮亮;壟斷市場情況下企業(yè)中間產品的內部轉移定價分析[J];科技和產業(yè);2005年07期
2 周明德;李文興;;鐵路客運專線運輸作業(yè)成本計算方法[J];管理現(xiàn)代化;2007年06期
3 任勇;李曉光;;委托代理理論:模型、對策及評析[J];經濟問題;2007年07期
4 包秋萍;;論合資鐵路公司委托運輸模式下的固定資產管理[J];內蒙古科技與經濟;2011年05期
5 林志林;;高速鐵路運營成本的作業(yè)成本法測算[J];會計師;2012年05期
6 邱鎮(zhèn);;關于提高委托運輸資產管理水平的幾點思考[J];科技致富向導;2012年20期
7 李明輝;論轉移定價政策的選擇[J];山東財政學院學報;2003年01期
8 張福利;白宇欣;達慶利;;下游市場存在競爭的企業(yè)集團轉移定價研究[J];審計與經濟研究;2006年06期
9 李紅昌,林曉言,陳娟;日本新干線建設管理體制及其對我國的啟示[J];數(shù)量經濟技術經濟研究;2002年01期
10 楊瑜;王懷相;;高速鐵路運輸綜合成本測算研究[J];鐵道工程學報;2009年01期
，本文編號：2245129
本文鏈接：http://www.sikaile.net/jingjilunwen/jtysjj/2245129.html
