Research On "Passenger Flow-Value Flow" Of Urban Rail Transit PPP Mode

The report of the 19th National Congress of the Communist Party of China pointed out that the main contradictions in our society have been transformed into "the contradiction between the people's growing needs for a better life and the development of inadequate imbalances."Urban rail transit,as an important carrier to meet the needs of the public's beautiful travel,can make the people The masses have more sense of well-being and happiness in the construction of a strong transportation country.According to the data of the Urban Rail Transit Association,it is expected that more than 80 cities across the country will carry out urban rail transit construction at the end of the 13th Five-Year Plan.The operating mileage will exceed 6,000 kilometers and the investment scale will reach 1.7-2 trillion yuan.Such a large-scale and large-scale investment can only continue to promote the sustainable development of the urban rail transit industry by relying on the government's functions.How to solve the effective matching of investment demand and financing mode and prevent systemic financial risks is of great significance.Based on this,the PPP mode has been continuously promoted and applied in various fields including urban rail transit,but how to distribute revenue,share costs and control risks among various stakeholders has always been a constraint on China's urban rail transit PPP mode.Major issues of development.This also led to the thinking of this paper.Under the condition that the passenger flow-value flow of urban rail transit has the same time and space characteristics,how does the urban rail transit PPP mode passenger flow trigger the formation of value stream,thus laying the foundation for cost-benefit analysis?Based on the mechanism of action?Based on the action mechanism of"passenger-value flow",how does the cost-benefit accounting based on the site as the basic accounting unit describe the balance between cost and capital flow,thus providing the basis for accounting for benefit distribution and risk sharing?Based on the dual attributes of urban rail transit public welfare and operation,after introducing the PPP mode,the boundary conditions of urban rail transit public welfare and operational losses and the spatial and temporal characteristics of their distribution,thus laying the foundation for policy implementation for dynamically adjusting public and private rights and responsibilities?Throughout the existing domestic and foreign related literature,scholars did not answer the core question of how the value of urban rail transit PPP mode was created,nor did it realize the portrayal of value flow based on the site.Based on this,this paper attempts to answer the following three questions:What is the mechanism of action of“passenger-value flow”?What is the internal mechanism for relying on the site to calculate the balance between cost and capital flow?What are the loss boundary conditions and dynamic adjustment rules and policy implications of the"passenger-value flow"analysis?Based on the basic research paradigm of environmental accounting "material flow-valueflow",this paper takes "customer flow-value flow" as the basis,takes the basic attributes of urban rail transit industry and the characteristics of PPP mode as the starting point,and takes the process of cost-benefit as the main line of research.Using urban rail transit production-based research methods,using qualitative and quantitative analysis methods,the formation mechanism of urban rail transit PPP mode cost-benefit "guest-value stream",the internal mechanism of cost-benefit analysis,and public welfare losses Systematic research is carried out with the operating loss boundary,and three key areas such as cost-benefit site accounting,cost-benefit site diagnosis,and cost-benefit site optimization are studied.The following three innovations are formed:Firstly,the analysis framework of the“passenger-value stream”system of urban rail transit PPP mode is proposed.In the past,the research on urban rail transit PPP mode was limited to the value transfer process of enterprise accounting level,ignoring the fundamental trigger mechanism of value generation-passenger flow,and did not conduct accounting research to the business level for research,so that accounting and The organic combination of engineering.Based on the perspective of disciplinary integration,this paper examines the spatial and temporal dynamic distribution of the value stream from the characteristics of time-space dynamic travel of passenger flow,reveals the mechanism of value discovery and creation of urban rail transit PPP mode,namely the generation of passenger flow value stream,and passenger flow refers to urban orbit.The passenger flow with time-space flow characteristics in the traffic line,the value flow refers to the cost benefit formed in different time and space with the flow of passenger flow in the urban rail transit line.Passenger flow is the logical starting point of the value flow of urban rail transit,which drives the linkage between operations and resources in the vehicle mechanics system,realizes value creation and matches cost-benefit among economic entities including PPP stakeholders.In addition,passenger flow as a technical analysis means the formation ofvalue stream data as an economic analysis tool,and the economic analysis of value stream can provide economic data and methodologies for diagnosis,decision-making and optimization of passenger flow technical analysis.According to the principle of mutual coupling of passenger flow and value flow,this paper constructs the analysis framework of"customer flow-value flow"system,breaks the static accounting of cost and return of traditional accounting,and realizes the time and space characteristics of urban rail transit PPP mode cost return.Dynamic investigation has important theoretical significance.Secondly,the system of urban rail transit PPP mode is constructed to calculate and analyze cost-benefit by site.In the past,the research on the cost and benefit of the urban rail transit PPP mode only statically calculated the operation of the line from the accounting perspective,and solidified the assessment indicators,which made the production and operation managers unable to conduct dynamic production management assessment according to the different situations appearing in the line.diagnosis.As a characteristic feature of urban rail transit enterprises in the process of production and management,which distinguishes them from other industries,the"custom flow"expands the traditional accounting boundary of the enterprise through horizontal and vertical flow in the space-time range,because the passenger flow is presented at different nodes and at different points in time.The characteristics have large differences and are in dynamic changes,which correspondingly determine the value flow characteristics and characteristics of different nodes and different time points.This also makes the dynamic change of passenger flow in the space-time range directly determines the dynamic and static combination of different nodes,ie the value flow of different sites,breaking the traditional solid-state thinking of static inward thinking of cost-benefit,and will investigate the flow of passenger flow.The boundary realizes the expansion from the inside to the outside and from the internal space of the enterprise to the external space.It breaks through the traditional accounting research perspective oriented by unobservable value flow,and realizes the integration of financial resources through organic integration with observable passenger flow business."Incorporate the benefits of space resources into the research system,and make the elements of the cost-benefit of urban rail transit PPP mode more comprehensive and systematic with the site as the core."Therefore,the site-based accounting method can provide a more complete decision-making and analysis path for social capital and local governments,which has certain theoretical and practical significance.Thirdly,the boundary between the public welfare loss and the operating loss of the urban rail transit PPP mode is determined,which reveals the imbalance of the spatial distribution of public welfare losses and operating losses.In the past,the research on the urban rail transit PPP mode did not explore how to determine the public welfare loss and the operating loss boundary,and the reasonable definition of the boundary has a crucial role in determining the amount of government subsidies.As a key element of dynamic change in time and space,“passenger flow”directly affects the production operation arrangement of urban rail transit enterprises and the planning of driving organization,which determines the input of various production factors,resulting in the generation and collection of cost benefits in different time and space.Achieve an organic combination of dynamic and static value streams at different sites.Through the analysis of the matching of cost and benefit of different sites and the arrangement of production operations,and the two-dimensional relationship between passenger turnover and number of passengers,the boundary determination within the space-time scope of public welfare losses and operating losses is realized.The spatial distribution is uneven and provides standard conditions for the rational allocation of the two between the public and private sectors.This paper establishes the cost-benefit triggering mechanism of urban rail transit PPP mode based on the analysis of passenger flow-value flow,and constructs the application framework of“passenger-value stream”system with site as the core,and explores the accounting of cost and benefit of urban rail transit PPP mode.The diagnosis and optimization of the transmission mechanism and implementation path,and the NPP urban rail transit line 3 PPP mode as an example to carry out the"passenger-value flow"empirical study,to explore the urban rail transit PPP mode of the various stakeholders related income distribution Core issues such as risk sharing,route optimization,and cost-benefit evaluation provide a new perspective and provide theoretical support for the development of China's urban rail transit industry and the implementation of national strategies.