| Nowadays, transportation is convenient due to the rapid development of highwayconstruction in Hubei Province. But the contradiction of toll criteria between operatorsand users is prominent. In this context, we analyze the compositions of main cost itemsof highways, discuss the cost supervision of main cost items, summarize the problems ofhighway cost supervisions, which have significance for government to complete lawsand regulations and formulate scientific toll criteria.The main content of this thesis is the pricing cost supervision of profit-makinghighways and government pay-loan highways. First of all, according the differencesbetween two kinds of highways, this thesis analyzes cost items qualitatively andquantitatively which have large proportions from the perspective of enterprise operationcost and government pricing cost by systemic analysis method and finds out theimportant items to be supervised. Secondly, Combined with the situation of HubeiProvince, this thesis introduces current situation and problems of highway costsupervision in Hubei Province and proposes improving method such as explicitingauditing standard of important items, standardizing procedures of cost supervision andperfecting institutions of cost supervision on the basis of literature review of PublicUtilities pricing cost supervision. At last, case studies are conducted to analyzeprofit-making highways and government pay-loan highways and introduce thesupervision measures of these two kinds of highways. The approach explored andsummarized in this thesis can help supervisors find out irrelevant and unreasonable costthat enterprises reported. It can also unify auditing standard and make toll criteria morescientific and reasonable. Highway cost supervision has just started in Hubei Provinceand many aspects are being studied and explored. From now on, highway undertakingsare sure to develop healthily with the sound mechanism and completing of laws andregulations of cost supervision. |
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