摘要
城镇燃气行业的发展在很大程度上取决于其定价政策,在气源一定、区域一定的情况下,天然气终端价格的最大影响因素是配气成本。因此,对城镇燃气企业配气成本的研究有着十分重要的意义。本文在前人研究的基础上,系统总结了会计成本和定价成本之间的区别和联系;对照目前全国各地出台的配气定价成本监审办法,逐项分析了城镇燃气企业配气定价成本和会计成本的差异;在此基础上,为价格主管部门加强监管、科学决策提出了六项建议,同时也为城镇燃气企业提出了做大规模、降低个别成本、减少定价成本与会计成本之间差异等建议,以期为政府和企业两方提供有益参考。
The development of the urban gas industry depends to a large extent on its pricing policy. Under the condition that the gas source is certain and the region is certain, the biggest influencing factor of the natural gas terminal price is the gas distribution cost. Therefore, the research on the gas distribution cost of urban gas enterprises is of great significance. Based on the previous studies, this paper systematically summarizes the differences and linkages between accounting costs and pricing costs. According to the current regulations on the pricing and pricing of gas distribution pricing in various parts of the country, the cost of gas distribution pricing for urban gas enterprises is analyzed item by item. On the basis of this, it puts forward six suggestions for the price authorities to strengthen supervision and scientific decision-making, and also proposes to make large-scale, reduce individual costs, reduce the difference between pricing costs and accounting costs for urban gas enterprises. And other suggestions, in order to provide a useful reference for both the government and enterprises.
出处
《价格理论与实践》
北大核心
2019年第2期100-103,共4页
Price:Theory & Practice
