摘要
成本规划经济学是经济领域的重要分支,近年来我国经济学界对此也已经开展了一些研究,但重要依然放在价格管制方面,对在财政补贴机制下的成本规则鲜有涉及。然而实际走在了理论的前面。深圳、上海等地相继进行了公交企业财政补贴机制下的成本规制试点,对今后其它行业进行成本规划起到良好的示范作用。本文在相关理论探源的基础上通过分析公交成本规制的具体做法提出了相关建议。
Cost rules and regulations economics is an important branch in the field of economics. Although some related research has been launched in recent years, the focus is still on the price control, and cost rules and regulations under the government finance subsidy mechanism are seldom involved. However, the practice has surpassed the theory. Shenzhen and Shanghai have launched a pilot project of cost ruling and regulating under the finance mechanism in public-traffic enterprises, which played an exemplary role to other industries .After analyzing the specific practices of cost ruling and regulating in public-traffic enterprises,the thesis makes some recommendations on the base ofrelated theory research.
出处
《特区经济》
北大核心
2009年第8期280-282,共3页
Special Zone Economy
关键词
成本规制
深圳
公交企业
cost rules and regulations
shenzhen
public-traffic enterprises