摘要
针对西宁市城市公交发展现状及公交企业运营情况,立足于西宁市经济社会发展特征,以保持公交行业科学、稳定、可持续发展为出发点,对西宁市公交运营成本规制编制依据、规制原则、实施主体和规制对象、规制成本构成和取值方法、成本规制约束指标计算方法等方面进行了全面研究,着力规范西宁市公交企业的成本费用评价制度和考核体系,形成与西宁发展实际相适应的公交运营成本规制管理办法。研究成果可支撑西宁市公交可持续发展,同时为同等规模城市制定成本规制办法提供参考。
In view of the current development status of urban buses in Xining City and the operation conditions of bus enterprises,based on the characteristics of Xining's economic and social development,and with the aim of maintaining the scientific,stable and sustainable development of the public transport industry,a comprehen-sive study has been conducted on the compilation basis,regulation principles,implementation subjects and regu-lated objects,composition of regulated costs and value-taking methods,calculation methods of cost regulation constraint indicators,etc.of the bus operation cost regulation in Xining City.Efforts have been made to stan-dardize the cost evaluation system and assessment system of bus enterprises in Xining City,and form a bus oper-ation cost regulation management method adapted to the actual development of Xining.The research results can support the sustainable development of buses in Xining City and provide a reference for cities of the same scale to formulate cost regulation methods.
作者
孟靖皎
MENG Jingjiao(Qinghai Vocational and Technical University,Xining 810008,China)
出处
《青海交通科技》
2025年第1期98-103,共6页
Qinghai Transportation Science and Technology
关键词
城市公共交通
公交运营企业
成本规制
成本核算
urban public transport
bus operating enterprises
cost regulation
cost accounting
