摘要
中小民航机场是我国机场体系的重要组成部分,目前中小民航机场亏损严重,合理的补贴政策是我国民航业快速、健康发展的前提之一。以甘肃省中小民航机场为对象,首先梳理政策性亏损的概念及补贴理论,其次分析6个中小民航机场的运营状况,再依据会计学和经济学相关理论,在传统补贴测算基础上,考虑收入成本因素、旅客吞吐量因素以及外部环境因素,运用多元线性回归构建政策性亏损补贴测算模型,与传统模型进行对比分析。结果表明,政策性亏损补贴测算模型相较于其他模型更适用于中小民航机场,同时针对目前中小机场的运营现状及政策性亏损补贴特点,提出中小民航机场运营建议及补贴保障措施。
Small and medium-sized airports are an important part of Chinese airport system,but at present,small and medium-sized civil aviation airports are suffering from serious losses.The reasonable subsidy policy is one of the prerequisites for the rapid and healthy development of civil aviation industry.Taking small and medium-sized civil aviation airports in Gansu Province as the object,this paper first sorts out the concept of policy-related loss and the theory of subsidy,then analyzes the operation status of 6 small and medium-sized civil aviation airports.Finally,according to the relevant theories of accounting and economics,on the basis of traditional subsidy calculation,considering income cost factors,passenger throughput factors and external environmental factors,the paper also constructs policy-related loss subsidy calculation model by using multiple linear regression and has comparative analysis with the traditional model.The results show that the policy-related loss subsidy calculation model is more suitable for small and medium-sized civil aviation airports than other models.At the same time,in view of the current operation situation of small and medium-sized airports and the characteristics of policy-related loss subsidy,the operation recommendations and subsidy safeguard measures are proposed for small and medium-sized civil aviation airports.
作者
骆进仁
王煜晴
刘琳
LUO Jinren;WANG Yuqing;LIU Lin(School of Economics&Management,Lanzhou Jiaotong University,Lanzhou 730070,China)
出处
《开发研究》
2023年第4期149-160,共12页
Research On Development
基金
甘肃省科技计划软科学项目“甘肃省民航机场集团有限责任公司机场运营补贴研究”(20CX4ZA040)。
关键词
中小民航机场
政策性亏损补贴
多元线性回归模型
small and medium-sized civil airports
policy-related loss subsidy
multiple linear regression model
