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针对我国城市公交行业管理中亟待解决的公交合理成本确定，以及政府公交补贴责任划分问题，研究了国际公交行业常用的全分摊成本分析模型及我国城市公交行业相关实践经验，本文在规制成本核算的基础上构建了我国城市公交合理成本核算与分摊模型，并用公交专项调研数据进行相关模型和方法的应用性分析.结果表明，本研究提出的模型和方法能为公交合理成本核算、各相关辖区政府公交补贴责任划分、相关政策制定和政府间协调合作提供基本理论及方法支撑，对我国深化落实公交优先战略、促进城乡客运一体化发展有重要意义.

AApplication of Fully Allocated Costing Analysis Model for Public Transport of China

Aiming at determining reasonable costs of public transport and setting appropriate sharing of governmental fiscal responsibility for public transport deficits in different jurisdictions of China,this paper analyzes some widely-accepted models on the fully allocated costing analysis in the world and related experiences of the public transport management in China.It then formulates the models and methods for allocating public transport cost based on the regulated cost determination.The models are verified by data from designed investigations.According to the results,the proposed models and methods can be applied to determine reasonable cost of public transport,quantify the governmental subsidy responsibilities of different jurisdictions,help the government making relevant promoting policies and coordinate different parts.It is useful for further implementation of the public transport priority strategy and promotion of the integration of urban and suburb passenger transport.