Research On The Calclation And The Subsidy Mechanism Of Losses Permitted By Policy In Urban Public Transport Enterprises

Urban public transport is not only the main carrier of urban traffic, but also a social public welfare undertaking related to the national economy and people's livelihood. Giving Priority to the development of urban public transport is an important means to improve the efficiency of traffic resources utilization and to relieve the traffic congestion, and also a necessary requirement for improving the living environment, building an harmonious society and promoting the sustainable development of urban.The so-called "public transport priority" is citizen priority. It is a direct embodiment of public transport priority and one of the important measures to implement people-benefit policies for the governments that guiding and encouraging more people to travel by public transport with low-fare policy. In order to compensate for the losses permitted by policy of urban public transport enterprises which are caused by low-fare policy and other policy factors, the state clearly put forward that it is necessary to delimitate and calculate the losses permitted by policy of urban public transport enterprises under the premise of auditing the pricing cost of urban public transport, and then give them financial subsidies appropriately. Therefor, the financial subsidy for urban public transport becomes one of the key links in implementing the development strategy of public transport priority. The issues of delimitation and calculation for losses permitted by policy as well as the issues of regulation and perfection for subsidy mechanism become the primary issues, which are the main purpose and the core issues that this paper studies.This paper recognizes and understands the issues of losses permitted by policy and financial subsidy for public transport enterprises from the perspective of system theory. Based on the reference to existing research results, it analyzes and studies the calculation of losses permitted by policy and subsidy mechanism for urban public transport enterprises systematically and deeply.Firstly, this paper interprets the basic tasks and character orientation of the urban public transport enterprises, and systematically analyzes and summarizes the product features of the public transport enterprises from the micro-level. And then it points out the necessity and the theory basises of subsidy policy.Secondly, this paper analyzes the present situations of the urban public transport enterprises'losses and subsidies, and systematically analyzes and summarizes the main problems in the implementation of subsidy policy. Based on these, it clearly points out the importance and necessity of delimitating and calculating the losses permitted by policy, and further regulating and perfecting the subsidy mechanism of the public transport enterprises.Thirdly, using the externality theory and the stakeholder theory, and from the standpoint of realizing the "internalization of the positive externalities" and the "conversion of non-quantifiable benefits to quantifiable benefits" of public transport services. This paper systematically analyzes and summarizes the causes of losses permitted by policy, as well as reasonably delimits and divides the concept and scope of the losses permitted by policy. Based on these, it puts forward a series of calculating principles for losses permitted by policy. And thus, a classified and line-distinguished calculating model and method are given.Forthly, using the contestability theory, this paper clearly points out the research direction of subsidy mechanism for losses permitted by policy of urban public transport enterprises. Then with fully considering on the operating practices of public transport enterprises in our country, it dialectically points out the recent research focus, and makes a further discussion on the method and ways for regulating and perfecting the subsidy mechanism of public transport enterprises.Finally, through empirical analysis and research, the application process of the calculating model and method for losses permitted by policy is described and explained in detail, which is able to validate the practicability and operability of the model and method to a certain extent. Additionally, by designing certain numerical examples, this paper analyzes and illustrates the strong pertinence and implementability of the line-distinguished subsidy mechanism after certain regulation and perfection.This paper has strong reality and necessity for its research on the calculation and the subsidy mechanism of losses permitted by policy in urban public Transport enterprises. And the research enriches the theoretical results of domestic financial subsidy for urban public transport. Meanwhile, it provides a new idea and method for the government to reasonably delimiting and calculating the losses permitted by policy of urban public transport enterprises and thus implementing subsidy policies of urban public transport, which has certain theory value and practical significance.