Research On Urban Public Transportation Cost Regulation

With the in-depth development of urbanization in China,urban traffic has increasingly become a close issue that restricts its sustainable development.Giving priority to the development of urban public transportation plays an important role in alleviating environmental pollution,traffic congestion,traffic accidents and other increasingly prominent issues.However,the urban public transport industry is a public welfare undertaking.Its fares are not controlled by enterprises and are all low fares determined by the government,which causes a considerable number of bus companies in a state of loss.Therefore companies require financial subsidies from the government to ensure their daily operations.Studying cost regulation subsidy and analyzing how to better subsidize public transport enterprises is an important measure to clarify the amount of subsidy and maintain the development of public transport enterprises.Based on the collation and review of the concepts,characteristics and connotations of the relevant theories related to cost regulation,the scope of regulatory costs and regulatory income in the calculation of bus cost regulation are determined.The accounting methods in the current cost regulation schemes of each city are summarized and an accounting model is established.By comparing the three costing methods of the full cost method,the variable cost method and the standard cost method,the standard cost method is selected as the new method of the accounting regulatory cost.At the same time,considering the impact of operational efficiency of public transport enterprises on the development of enterprises,the evaluation system of operational efficiency of public transport enterprises is divided into operation evaluation system of public transport enterprises and service quality evaluation system of public transport enterprises.The main contents,evaluation methods and index calculation of each evaluation system are analyzed respectively.The evaluation results of the operational efficiency system of public transport enterprises are linked with the r cost regulation subsidy amount.If the evaluation results reach the set standard,a certain proportion of the subsidy amount can be increased.If the evaluation result does not meet the standard,the cost regulation subsidy amount should be correspondingly reduced.The research in this paper considers that when using cost regulation subsidy model to calculate financial subsidy of public transport enterprises,it is not only necessary to calculate the cost regulation subsidy amount,but also necessary to link it with the operational efficiency of public transport and implement rewards and penalties simultaneously.It is necessary not only to evaluate service quality,but also to evaluate the operation quality of public transport enterprises,to change government functions,to realize "observable,measurable and controllable",and motivating enterprises to focus on improving the level of public transport services while exploring operational effects.