Research On Improvement Of Gas Pricing Model In Changsha City Based On Cost-Plus Pricing

Energy is the engine of human civilization,while natural gas is an upstart in it.Owing to its rich reserves and environment-friendly utilization,natural gas has been greatly promoted and used over Hunan province and even the whole country in recent years,striving for a gradually raise of its proportion in one-off energy consumption to the level of developed countries.Nature monopolized quasi-public goods like natural gas,if are provided by the market,some enterprises may make use of monopoly to set high prices,and this will result in,on the one hand,a shortage of product supply which will influence people' s daily lives as well as the sustainable development of society and economy;on the other hand,characterized by its public welfare,overvaluation of companies which will cause a welfare loss of consumer(especially low-income groups);If they are provided by the government,the high construction costs will bring huge financial pressure,and probably also lead to problems like low efficiency and poor service.Therefore,the governments implemented price controls and gave subsidies to quasi-public goods of this kind in most cases,for one thing,to ensure that the enterprises can earn due economic profits;for the other thing,the public welfare of quasi-public products should be taken into consideration,so how to set prices reasonably becomes the focus and difficulty in government regulation.In view of the successful pricing models of natural gas at home and abroad,through a case study of the natural gas industry in Changsha,this paper analyzed the improvement of the pricing method based on cost plus method with the modern cost accounting theory under the price control mode over monopoly model.During the research,the author found that although the current price is more reasonable,there is still some room for the government to perfect the price control method within the law,and the author strove to put forward feasible ideas for the improvement of government's price management level within the law by perfecting the rules and procedures of pricing,strengthening public participation in decision-making,reducing the financial risk and enhancing the cost control of enterprises.