Study Of China's Railway Revenue Settlement Based On Network Industry Regulation Theory

As network industry, railway transportation enterprises in China possess their unique characteristics. On one hand, railway rate is priced by the national average standard; on the other hand, railway bureaus which are the management organizations of national railroads are not bearing wholly independent managerial rights. That is, their products and marketing could not be accomplished thoroughly by their own enterprises and instead are set in would-be alliance relations among themselves. Owing to the above factors, one portion of railway transportation income in our country could be achieved directly from the market, while the other should be earned through liquidation. Therefore, how to define income liquidation method in a normative, reasonable and fair way proves to be a significant subject in railway transportation theory and practice.This dissertation, firstly, elaborates on the basic theory and method on network industry regulation, the tendency of deregulation, business behavior, and approach for regulation reconstruction.What's more, the paper analyzes the basic pricing regulation, the current situation and characteristics of the national railway rate regulation, our country's railroad transportation management system and managerial features of transportation enterprises. Comparison and evaluation are conducted upon system transition of China's railroad transportation income liquidation method. Meanwhile, introduction and review are made for income settlement method of other network industries and some foreign countries, which should be necessarily considered as the prerequisite conditions and influencing factors for designing new method for liquidation.Lastly, a new settlement method is put forward in this dissertation for realizing separate accounting among passenger transport, freight transport and road network. The method established here, namely "income from marketing and separate accounting for passenger transport, freight transport and road network" comprises the following contents:business income of passenger transport and freight transport is gained directly from the market and pays for concerned fees charged by the road network which in return provides service to passenger transport and freight transport, and finishes the settlement in accordance to service so as to realize its own business income.Meanwhile, on the basis of new measures of settlement, the dissertation has designed the basic method and index system for calculating railways bureaus'income. Besides, analysis is also made upon essential and difficult problems in implementing the new method as well as basic approaches and means to work them out.Research, establishment and implementation of the method of "income from marketing and separate accounting for passenger transport, freight transport and road network"will change the situation in which it has been all the times that railway transportation enterprises are not capable of separate accounting the gains and losses and it provides necessary theoretical support and approach preparation for institutional reform of railway transportation management and business decision for railway transportation enterprises.The originality of this dissertation includes the following aspects:for the first time, the network industry regulation theory is employed in the research on China's railway transportation income settlement; regulation theory is used for explication on the necessity and prerequisite of railway transportation income liquidation; it is the first time of bringing forward a view that railway transportation income liquidation method is an important means for government's regulation on railway transportation enterprises, in which all varieties of clearing unit price and service pay rate count as price regulation as well; new settlement methods are brought forward for realizing passenger transport, freight transport, road network and separate account calculation, which solve the problem that railway transportation enterprises cannot for quite a long time realize independent accounting for passenger transport, freight transport, road network..