| 城市公交企业财政补贴机制探讨 |
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| 引用本文： | 林定良,张天孟.城市公交企业财政补贴机制探讨[J].城市公共交通,2013(11):33-37. |
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| 作者姓名： | 林定良 张天孟 |
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| 作者单位： | [1]中交第一公路勘察设计研究院有限公司,西安710075 [2]广西钦州市道路运输管理处,钦州535000 |
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| 摘 要： | 公交企业实行公益性服务而造成的政策性亏损，客观上由政府进行财政补贴。但目前国内尚未建立统一规范的补贴机制，不同地区的补贴政策相差较大。随着优先发展城市公共交通政策的大力推行，迫切需要制定科学的、规范的适合我国国情的公交企业财政补贴机制和标准。在此背景下，探索研究了基于公交企业成本规制的、与服务质量考核挂钩的财政补贴机制。
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| 关 键 词： | 公共交通 公交企业 财政补贴 核算机制 |
A Study on the fiscal Subsidy-mechanism of Public Transportation Enterprise |
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| Lin Dingliang,Zhang Tianmeng.A Study on the fiscal Subsidy-mechanism of Public Transportation Enterprise[J].Urban Public Transport,2013(11):33-37. |
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| Authors: | Lin Dingliang Zhang Tianmeng |
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| Institution: | Lin Dingliang Zhang Tianmeng 1.CCCC First Highway Consultants CO.,LTD., Xi an Shanxi 710075, China; 2.Guangxi Qinzhou Road Transport Management Bureau, Qinzhou Guangxi 535000, China |
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| Abstract: | The government has to subsidize the policy-related losses of public transportation enterprise which result from offering public services.But a uniform and normative subsidy-mechanism has not been established in our country, the policy of fiscal subsidies are vary from different regions.As the strategy of giving priority to urban public transportation development was carried out vigorously, it is needed urgently to establish a subsidy-mechanism and some criteria of public transportation enterprise which are scientific, normative and according with the situation of our country. Under this background, this paper propose explores a fiscal subsidy-mechanism which is based on the cost regulating of public transportation enterprise and closely related to service quality assessment. |
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| Keywords: | public traffic public transportation enterprise pufinance subsidy accounting mechanism |
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