The Research On The Internal Liquidation Pricing Mechanism Of Railway Passenger Transport Services

In March2013, China Railway Corporation was established. Meanwhile, the ministry of railways put forward the target to encourage and guide private capital investment. In such a setting, formulating a reasonable internal liquidation pricing mechanism and establishing a fair, just and open liquidation pricing system is especially important.The reasonable internal liquidation pricing mechanism of railway passenger transport services must solve two problems. The one is to ensure that the transportation enterprises can get revenue accounting to the quantity and quality of transport operations. The other is to ensure that the costs of transportation enterprises by providing services to each other can be compensated. Along with the liquidation pricing system of railway passenger transport services is put into operation, the first problem has basically been resolved. However, the second problem still exists because the present method is not reasonable in dividing the operation chain of railway passenger transportation.Based on the above situation, this paper adopt the method of combining normative research and case study, focus on the research of the internal liquidation pricing mechanism of railway passenger transport services. In the general principles to cater to the market, to abide by the enterprise overall strategy and to give consideration to both fairness and efficiency, we made a new classification of activity chain in railway passenger transport services. The chain was divided in17liquidation projects and every project has a method of liquidation pricing. To sum up, there is one project using market pricing method, three projects using agreement pricing method and thirteen projects using cost-oriented pricing method. At the end, we put forward some very valuable problems, but which hasn’t yet been researched in this paper.