摘要
运用公共权力及成本次可加性理论分析我国水、电、石油等国有垄断企业所提供的产品和服务,表明政府和消费者对国有垄断行业进行成本约束存在着必然性。对国有垄断行业进行成本约束,应在调查、测算、审核国有垄断行业有关生产经营成本的基础上制定国有垄断行业合理的标准成本,同时将成本控制业绩作为企业主要负责人考核机制的一部分。
In this context, we use the theory of the Public Power and the Cost Sub-additive to explain the products and service provided by state-owned monopoly industry,such as in water, electricity and oil industries. The results show that it inevitable to constraint the cost of state-owned monopoly industry. To constraint the cost of stateowned monopoly industry,we should the standard cost based on investigation, calculation and auditing their producting and running cost. Besides, the achievements of cost constraints should be one main part to assess its main leaders.
出处
《改革》
CSSCI
北大核心
2011年第12期125-131,共7页
Reform
关键词
国有垄断行业
公共权力
成本约束
标准成本
State-owned monopoly industry, the public power, the cost constraints, the standard cost system