| Urban public transportation as the important carrier and foundation of urbandevelopment, direct impact on the most efficient level of urban public service system. Buspriority is the important strategy which our country puts forward to he benign developmentof urban public transportation,the priority of public finance is an important guarantee of buspriority.Researching bus cost regulation in finance priorities,optimize current cost regulationmeasure,has the vital significance to relieve the contradictions of urban road traffic,improvethe residents`living standard,implementation of the bus priority national strategy.This paper based on the research field of related concepts,theoretical review,analyzed thepractice principle of cost regulation, and the game between enterprises and government,andthen studied the advantages and disadvantages of Shenzhen city public transportation costregulation,puted forward the cost regulation optimization method which use the core profitrate count subsidy and cost saving incentive mechanism.And reference the Nanchang buscorporation subsidiary company nearly three years financial statements,estimated all cost ofthe bus companies,and discussed in detailed mathematical analysis between the improved buscost regulation and non-improved bus cost regulation.Finally from the perspective ofgovernment and public transport enterprise,analyzed the effects that use improved andnon-improved bus cost regulation,prove the feasibility of the improved cost regulationmeasure.In this paper we think,the game between bus enterprise and government determines thatimplement the urban public transportation cost regulation in theory and practice is necessary,and the subsidies also affect the bus companies the enthusiasm of enhancing the servicequality.So this paper obtained from Shenzhen cost regulation,combinated with the practiceeffect,considered improve enthusiasm the bus companies to reduce costs and the scientific ofcost regulation measure,formed the new urban public transport cost regulation measure,andcarried out example verification. |