本文通过对公司客运成本构成的分析,联系公路运价理论,发现成本理论与实践存在一定程度的脱节,因经营者追求利润目标使运价理论与实际也存在差异,最终导致政府定价与经营者定价存在差异。其后,就目前运价管理存在的问题进行了分析,并提出改革我国公路运价管理的建议。 This article through the analysis of the company’s passenger transport costs, contact the highway freight theory, found that cost theory and practice there is a certain degree of out-of-step, due to the pursuit of profit targets operators theory and practice there are differences between the theory and eventually lead to government pricing and operators There are differences in pricing. Afterwards, the existing problems of freight rate management were analyzed, and some suggestions on how to reform the management of the freight rate in our country were put forward.