典型城市轨道交通固定资产更新改造补贴模式分析

在我国城市轨道交通快速发展的现阶段，如何建立一套合理有效的轨道交通固定资产更新改造补贴模式，并配套相应有效的管理机制，在保证城市轨道交通高效可持续发展的同时，激励运营企业提高政府财政资金利用效率，是当前大城市轨道交通事业发展过程中亟待解决的问题. 本文分析了城市轨道交通固定资产更新改造成本加成合约、固定价格合约、激励性合约及特殊经营权竞拍等补贴模式的特征及适用性，并提出了补贴资金额的计算方法，在此基础上，结合案例分析了国内外典型大城市轨道交通固定资产更新改造的流程及补贴模式的应用情况，以期为今后我国大城市轨道交通更新改造管理模式的改进与完善提供参考.

Analysis on Subsidies Modes of Capital Asset Replacement in Urban Rail System

A reasonable and efficient subsidies mode and management mechanism, which ensures the operational safety of rail systems and helps decreasing the cost of rail transportation, is one of the urgent problems in the development of urban rail transit system. This paper compares the characteristics and applicability of the four typical subsidies modes, including cost-plus contract, fixed price contract, incentive contract and commercial franchise contract, by presenting their subsidies models and exploring the corresponding practical applications in typical urban rail transit. It aims to provide instructive suggestions to the development of capital asset replacement management in Chinese urban rail transit systems.