论判定补贴利益的市场价格基准

Review on Benchmarks of Market Price for Determining Subsidized Benefit

市场价格基准是判定政府购销行为是否存在补贴利益的标准,从怎样的市场中、选择谁的价格,是其中的关键问题。从微观层面而言,基准价格的定价主体,必须以追求经济利益最大化为其行为目的,基准价格不应存在任何有悖于"经济人假设"的事实。政府价格与关联交易中的私人价格都不宜作为基准价格,但国有企业价格原则上应纳入基准价格的备选范围。从宏观角度来看,基准市场的竞争秩序,既不能被政府干预所扭曲,也不能受私人垄断或私人限制竞争行为的抑制。若个案中不能找到符合上述两方面标准的市场价格基准,调查机关可以通过分析政府购销定价的商业合理性,来判定其行为是否存在补贴利益。

Market price has been taken as the benchmarks for determining subsidized benefit of governmental provision or purchase of goods and service. It is critical to clarify the questions whose price and what kind of market should be chosen as benchmarks. From the microcosmic perspective, the entity who determines the price should pursue the maximization of economic benefits. The price chosen as benchmark should accord with Economic Man Hypothesis. The governmental price or the price made during constrained exchange should be prohibited as benchmarks, while the price of state - owned enterprises could be applicable. Looking from macroscopic level, competition in the market chosen as benchmark should not be distorted or constrained by both government intervention and private monopoly or restrictive competition behavior. If there is no such benchmark of market price in relevant cases, the investing authority could analyze the commercial reasonability of governmental prices in determining the existence of benefit.