政府对城市公共交通企业的补贴研究

城市公交特有的公益性必然会使公交企业产生一定亏损：为此，国家及地方政府给予了相应补贴，但补贴方式和补贴额度历来是困扰地方政府的一大难题。为解决这一难题，本文在现有研究的基础上，分析了城市公交亏损的原因，提出了政府的补贴不仅要考虑政策性亏损，还应考虑企业的合理利润、企业绩效、企业的专项补贴、已发放或隐形补贴等因素。并给出了各要素的具体核算方法。本文的研究对政府实施具体的补贴有一定的借鉴作用．

Research on Governmental Subsidies to Urban Public Transit Enterprises College of International Business, Qingdao University, Qingdao 266071, China

The special public welfare of urban public transit is bound to make public transportation enterprises have a certain loss. For this, national and local governments give some corresponding subsidies, but the way and the amount of subsidies have always been a big problem plagued the local government. In order to solve this tricky problem, the paper analyses the deficit reason of public transportation enterprises, and suggests that the governmental subsidies should take not only policy- related losses into consideration, but also the reasonable profit, enterprise performance, special allowance, implicit subsidies, etc. In addition, it gives the detailed calculation method of each element. This paper will provide a reference for governmental subsidies.