摘要
政府制定价格成本监审,有助于提高政府定价的科学性,确保公共产品的公共属性,最大限度地保护消费者的权益,维护社会公平。我国现行的政府制定价格成本监审制度涵盖了成本监审的形式、范围和权限,监审机构与人员资格,成本监审方式与核算方法等几个方面。成本监审风险可以分为监审行为风险、监审对象风险、监审程序方法风险、监审机构风险几种,各有不同的成因,需要采取不同的应对措施。针对成本监审风险的特点和现状,可以从加强政府制定价格成本监审风险预判、科学选择政府制定价格成本监审风险回避、提高政府制定价格成本监审机构内部管理实现风险内控、适当借助社会力量提高成本监审水平等几个方面加强管理,进而更好地预判、防控、应对成本监审风险,推进政府制定价格成本监审事业健康发展。
The government making price cost supervision and examination, is helpful for improving the scientific nature of the government pricing, ensuring the public properties of public goods, maximizing the protection of consumer rights and interests,maintaining social fairness. In the current government making price cost supervision and examination system, it covers the cost supervision and examination form, the scope and authority, supervision institutions and personnel qualification, the cost supervision and examination and check methods. The risk of government making cost supervision and examination can be divided into the object of supervision and examination risk, supervision and examination procedures and methods of risk, supervision and examination mechanism several risk, each with different causes, different measures should be taken. According to the characteristics and current situation of the risk of cost supervision and examination, suggestions are put forward： strengthen government making price cost supervision and examination risk prejudgment, choose better way to formulate price cost supervision and examination risk avoidance, improve the government making price cost supervision and examination internal management, with the help of social forces to strengthen the management to improve the cost supervision and examination, and make better anticipation, prevention, response cost supervision and examination of the risk. In these ways we can promote the government making price cost supervision and examination.
作者
郭斌
程怀志
Guo Bin Cheng Huaizhi(Daqing Campus of Harbin Medical University, Daqing, Heilongjiang 163319)
出处
《改革与战略》
北大核心
2016年第11期41-44,共4页
Reformation & Strategy
基金
教育部人文社会科学研究青年基金项目(课题编号:12YJCZH060)
关键词
政府制定价格
成本监审
风险管理
government pricing
cost supervision and examination
risk management
