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目前,国务院已经基本批准了铁道部的“网 运分离”这一改革方向,并在未来两三年之内,将 现有的铁道部门分为路网公司、客运公司、货运 公司三大块。由于铁路运输“大联动机”的特点, 必然存在运输一票直通,联劳协作,多边清算的 问题。在未来政企分开、上下分离体制下,运输企 业为市场经营的主体,必然要求按照政府部门规 定的价格和费率,从市场独立取得作为经营成果 的营运收入,合理补偿其经营过程的耗费。由此 可以看出,清算问题是铁路运输自身特点所决定 的,是运输管理体制绕不开的问题。 为了解决运输进款的清算问题,笔者借鉴了 转移价格理论,探讨在我国铁路改革中如何制定 交易价格。
At present, the State Council has basically approved the reform direction of the “separation of transportation from operation of the transport network” of the Ministry of Railways and divided the existing railway departments into three large blocks of road network companies, passenger transport companies and freight transportation companies within the next two to three years. Due to the characteristics of “big linkage” of railway transportation, there must be problems of direct transportation, joint labor and multilateral settlement. Under the separation of government and enterprises in the future and under the system of separation from top to bottom, the transport enterprises, as the main body of market operation, will inevitably demand that the operating income as operating results be independently obtained from the market according to the prices and rates prescribed by the government departments so as to reasonably compensate for the cost of their business processes. It can be seen from this that the liquidation issue is determined by the characteristics of railway transportation and is a problem that the transportation management system can not get around. In order to solve the problem of liquidation of the transportation money, the author draws on the transfer price theory to discuss how to set the transaction price in the railway reform in our country.