Research Of Cost Supervision Of Pipeline Gas

City pipeline gas belongs to the natural monopoly industries of our country, it is also one of the important public utilities. In order to strengthen the regulation of monopoly industries, adjust the allocation of resources, government controls the price of pipeline gas, and the price of pipeline gas is set by the government directly. Cost is the basis of price, to raise the scientificity and transparency of government pricing, accurate and reasonable pricing costs become a top priority. However, due to information asymmetry between the government and the enterprises, the government must collect and review the cost of enterprise information to get the social average cost of the industry. In 2002, our government began the work of price supervision and from which time, price supervision become an important part of government price making and also became an important part of the government pricing system. people’s democracy consciousness has generally improved in modern society, they will not passively accept the price adjustment any longer, but want to know whether the fair and the cost of producing is reasonable, the transparency of the cost of information is required by not only the government but also the people,in which case, cost supervision has become one of the current social hot issues.However the cost supervision of our country started relatively late in recent years, at present the study of cost supervision in our country is not enough, people are also not familiar with cost supervision. What is more,there are also some problems in the practical work. This paper is about the research of the theory and practice of cost supervision combining with the specific case. First, in this paper, overview of the cost supervision is given,and then the paper introduces the concept, the development, the forms and procedures, significance of cost supervision. The support theory of cost supervision and the existing research results is analyzed in the next part. In the third part, combined with concrete pipe gas supervision case, the complete methods and analysis are been explained. Then the reason for the changes of the data, and the difficulties of the work of cost supervision are put forward. Finally, the analysis and summarizes of existing problems of cost projects and supervision work are given, and the last part is the suggestions related to the problems.