我国成品油定价机制改革中的若干问题研究

Problems in China's Oil Product Pricing Reform

2008年12月18日国务院发布了《关于实施成品油价格和税费改革的通知》,2009年5月8日国家发改委公布了《石油价格管理办法(试行)》,我国成品油定价机制改革向着市场化的道路又迈出了重要一步。这对于完善我国成品油价格的形成机制、合理调节社会供求、维护国内成品油市场稳定运行具有重要意义。但此次改革仅是我国成品油价格渐进式改革中的一步,还存在诸如浮动规则尚未完全明确、价格管制办法有待进一步完善、生产企业成本核算不够健全、生产企业利润调控机制急需改进、成品油税费改革未能与资源环保类税种衔接、消费税征管环节需要调整、成品油批发市场尚未开放、国内石油市场高度垄断格局仍未改变等问题,有待不断改进和完善。在继续完善成品油价格形成机制的同时,改革的关键是要协调好各利益相关者之间的关系,即政府与市场、企业与企业(垄断与竞争)、企业利益与民众利益之间的关系。要推动政府职能由直接制定价格向间接调控转变;国内市场的进一步开放是成品油定价与国际接轨的基石,要打破原有的垄断局面,切实开放成品油批发市场;同时逐步放松对油源的控制。

China＇s State Council published the Circular on Reforming Oil Product Prices,Taxes and Fees on December 18,2008 and on May 8,2009 the National Development and Reform Commission published the Regulations on Oil Pricing （trial）.These two statutes were important steps taken by China in its market-style oil product pricing reform and of great significance to improving the domestic oil product pricing mechanism, coordinating demand and supply and ensuring the stability of the domestic oil product market.However,these two legislations are only one of the steps China needs to take in its step-by-step oil product pricing reform and many problems are yet to be resolved.The floating rules are still not very clear;the price regulating methods need further improving;the cost accounting and profit regulating mechanism for productive enterprises are yet to be improved;the tax and fee reform for oil products is not correlated with taxes associated with resources and environmental protection;the imposition and management of consumption tax need adjusting;the oil product wholesale market is not yet liberalized;the domestic oil market is still highly manipulated by sev- eral enterprises.While continuing to perfect the oil product pricing mechanism,China needs to well coordinate the relationship between different parties of interest,i.e.the relationship between the government and market forces,the relationship between enterprises （manipulation and competition） and the relationship between corpo- rate interest and public interest.This is the key to the success of the reform.The government＇s role must switch from setting prices to regulating prices.The wider opening of the domestic market is the cornerstone of the integration of domestic oil product prices with international ones.The existing monopoly in the market must be broken,the oil product wholesale market must be opened to competition and the control over oil sources should also be loosened.