政府定价成本监审法律制度的反思与建构——以城市供水成本监审为例

Reflection and Construction on the Legal System of Government Pricing Cost Supervision and Examination: Taking Urban Water Supply Cost Supervision and Examination as an Example

定价成本监审是政府制定价格的重要依据,定价成本监审法律制度是成本监审的法律依据。目前存在着局限性,即只抽象规定成本监审的合理性原则。这为成本监审机构留下过大自由裁量权,核定成本往往偏离合理成本水平。为完善成本监审法律制度必须限制部门利益、行业利益和地方利益的不当影响;建立大数据库,细化合理性标准;召开听证会,广泛听取意见建议;加强外部监督,扩大审查范围,最终建立科学合理的价格调控和监督机制。

The regulation of pricing costs is an important basis for the government to set prices.The legal system related to"pricing cost supervision"is the legal basis for cost supervision.At present,there are certain limitations-the only abstract rule for the rationality principle of"cost supervision".This leaves too much discretion for the cost supervision and evaluation agency,and the approved costs often deviate from the reasonable cost level.In order to improve the legal system,it is necessary to smash the undue influence of departmental interests,industry interests and local interests,and establish a large database to refine the rationality standards;hold hearings and widely listen to opinions and suggestions;strengthen external supervision and expand the scope of examination.Finally,a scientific and rational price control and supervision mechanism is expected to be established.