关于上海地面公交行业成本规制的若干思考

Some thoughts on Cost regulation of Shanghai Bus Transit System

近年来,上海地面公交行业受到多重因素影响,呈现出新的发展特点,客流下滑、成本增长以及政府补贴压力与日俱增,都要求公交运营企业不断提高成本管控的力度和能力,也需要更好地发挥公交成本规制在敦促企业控本增效、合规合法进行账务处理方面的作用。因此,在实际操作过程中不断发现问题、剖析原因,再结合国内典型城市的管理经验持续优化完善上海的公交成本规制体系具有积极意义。

In recent years,Shanghai bus transit system is affected by multiple factors,new features are emerging,such as passenger traffic volume is declining,costs are increasing and pressure on government subsidies is growing.All these circumstances require bus companies to continuously improve the intensity and ability of cost control,at the meantime,it is also important to play the role of cost regulation in urging bus companies to control cost and improve efficiency,and in compliance and legal accounting treatment.Therefore,it is of positive significance to continuously find problems and analyze reasons in the process of practical operation,and to continuously optimize and improve Shanghai's bus transit cost regulation system based on the management experience of typical domestic cities.