| Public transport is a people’s livelihood industry,with the nature of people,service and social public welfare,is an indispensable basic service for the harmonious development of urban economy.China vigorously promotes the strategy of "public transport first" and implements the policy of "low ticket price" to meet the growing needs of people and reduce the degree of urban traffic congestion.At the same time,the state has clearly given corresponding subsidies to public transport enterprises for operating losses caused by undertaking livelihood welfare and government departments’ mandatory tasks.However,with the increase of the urban population and the expansion and improvement of the bus network,the operating and policy losses of the bus enterprises continue to expand,the fund gap is becoming increasingly prominent,and the subsidy limit is also increasing,which not only increases the financial burden,but also the current subsidy amount cannot fully compensate for all the losses of the company,so that the bus enterprises are in the situation of operating at a loss for a long time.Development is in trouble.The problems faced by public transport enterprises in the process of development can be roughly classified into three categories:Firstly,income cost mismatch,heavily dependent on financial subsidies;Secondly,the lack of incentives for diversified operation and low efficiency of internal management;Thirdly,The external environment changes with each passing day,and the new requirements for the development of the industry are high.Based on the current development status,if no quantitative regulation is carried out,it may lead to a bottomless pit of costs to some extent and aggravate financial pressure.In addition,only by constantly strengthening internal control management and risk prevention and control,and improving self-hematopoietic ability,can public transport enterprises reverse market competitive disadvantages,achieve diversified operation and sustainable development.Therefore,it is necessary to optimize the mechanism of public transport financial subsidy,standardize its cost expenditure in a reasonable way,effectively allocate resources,improve the internal management level of public transport enterprises,control the cost and increase efficiency,so as to alleviate the contradiction between the benign development of urban public transport system and the financial burden.This is where cost regulation comes into being.Based on this research,it not only helps to expand the application field of cost regulation in the public transport industry,expand the theory of cost control and efficiency management in the public transport industry,but also helps the public transport enterprises to tap their own potential,improve their competitiveness,reduce the dependence on financial subsidies,realize diversified operation,and provide reference for other bus companies in C city to implement cost regulation,promoting the improvement of the overall management level of the public transport industry.To achieve the sound and sustainable development of the local public transport industry.Taking T Bus company as an example,this paper classifies its costs into twelve items according to reasonable methods,sets regulatory standard values for each cost,and sets up six operational indicators and five types of service quality index assessment mechanism to form a subsidy model based on cost regulation and efficiency assessment.This model is used to calculate the relevant indicators of T bus company in 2022 and analyze the impact of the regulation policy on T bus company’s cost control,operating efficiency and operating efficiency.In this way,it is discussed whether the cost regulation can make the bus company achieve the effect of "cost control and efficiency improvement" under the condition of financial constraints in various regions,and problems are found and corresponding optimization measures are proposed.Based on the linkage mechanism model of cost regulation and efficiency assessment,the case analysis is made.The comparison shows that,after T bus company implements cost regulation,on the one hand,the total cost control is relatively stable,and the regulation cost plays an obvious role.On the other hand,not only the operating efficiency increases,but also the revenue related to public transportation resources increases significantly.In addition to the fiscal subsidies that fully recover the revenue to cover the loss,there are additional subsidies for carrying out market-oriented operation.In addition,production efficiency is improved simultaneously,and operation efficiency and service quality are significantly enhanced and improved,which indicates that after the implementation of cost regulation,financial funds have realized the utility maximization in public transport,and on the whole,they have a certain promoting effect on cost control and efficiency improvement of public transport enterprises.This paper innovatively establishes a linkage mechanism model based on cost regulation and benefit efficiency assessment,so as to study and analyze the case of public transport cost regulation.The function of cost regulation in public transport industry is analyzed through calculation results.On the one hand,it can provide theoretical and data support for enterprises’ operating weaknesses and point out the direction for future operation and management.On the other hand,it can also support the relevant government departments to scientifically define the cost of the bus company and reasonably arrange the allocation of financial subsidies.At the same time,to clarify the basis of subsidies,principles,responsibilities and objectives,strengthen the effective management of the public transport industry,promote the sound development of public transport. |
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