吉林省供熱企業(yè)成本與價(jià)格“倒掛”問題研究
發(fā)布時間：2019-03-07 21:46
【摘要】：吉林省受到地形和氣候的影響，導(dǎo)致冬季采暖期接近半年，使得供熱保障成為一項(xiàng)關(guān)系居民生活質(zhì)量水平的重要工作。目前，受到煤炭、水、電等原材料價(jià)格上漲的影響，讓供熱成本也隨之不斷增加，供熱成本與價(jià)格矛盾突出，導(dǎo)致供熱價(jià)格無法彌補(bǔ)供熱成本，出現(xiàn)供熱成本高于供熱價(jià)格的局面，供熱企業(yè)的成本與價(jià)格“倒掛”，利潤為負(fù)，供熱企業(yè)年年虧損。政府為了解決這個問題，只是一味的提高熱價(jià)，而供熱行業(yè)是一個基礎(chǔ)設(shè)施行業(yè)，，熱價(jià)原則上實(shí)行政府定價(jià)或指導(dǎo)價(jià)，基本上是以供熱企業(yè)上報(bào)的成本資料為依據(jù)，沒有明確的計(jì)價(jià)標(biāo)準(zhǔn)，由于信息的不對稱，各地調(diào)價(jià)方式都是縱向比較，討價(jià)還價(jià)的結(jié)果，這種調(diào)價(jià)的方式既不科學(xué)、也不透明。漲價(jià)的做法既引起供熱企業(yè)對熱價(jià)的不滿，也引起用戶居民強(qiáng)烈反對，認(rèn)為為什么供熱成本的偏高卻要由老百姓來承擔(dān)，對這種做法表示不理解。因此，為了使供熱行業(yè)能夠更好的發(fā)展，而且維護(hù)社會的穩(wěn)定和諧，解決供熱成本與價(jià)格“倒掛”的問題，成為了重中之重。 本文在已有文獻(xiàn)的理論基礎(chǔ)上，以吉林省供熱行業(yè)為主要研究對象，通過對吉林省十三家供熱企業(yè)2010-2013三個采暖期的供熱成本、供熱價(jià)格情況以及存在的主要問題進(jìn)行了調(diào)查研究，證實(shí)吉林省供熱企業(yè)的供熱成本與價(jià)格存在“倒掛”關(guān)系，并研究分析吉林省供熱成本與價(jià)格“倒掛”的原因，在分析原因的基礎(chǔ)上對其提出了相關(guān)的解決建議，其中，為了更好的解決問題，提出了使用作業(yè)成本法對定價(jià)成本進(jìn)行界定，使定價(jià)成本更加合理化、透明化，為政府定價(jià)決策提供參考依據(jù)。本文主要從以下四個方面進(jìn)行研究分析。第一，供熱成本的構(gòu)成；第二，吉林省供熱企業(yè)成本與價(jià)格“倒掛”狀況研究；第三，吉林省供熱企業(yè)成本與價(jià)格“倒掛”的原因；第四，吉林省供熱企業(yè)成本與價(jià)格“倒掛”的解決建議。 通過對吉林省供熱企業(yè)成本與價(jià)格“倒掛”問題的研究分析，可以明確、清楚的為供熱定價(jià)成本給予合理的界定，使得供熱定價(jià)成本合理化、透明化，實(shí)現(xiàn)供熱成本與價(jià)格的合理配比，對供熱方面的理論有很大的提升，為以后供熱定價(jià)及其他公用事業(yè)定價(jià)的后續(xù)研究提供理論參考。對供熱成本與供熱價(jià)格“倒掛”的問題研究分析，不但能夠在學(xué)術(shù)理論研究方面給予幫助，還可以對政府的供熱定價(jià)提供價(jià)格決策，為政府定價(jià)給予了有力的理論支持。研究分析供熱成本與供熱價(jià)格“倒掛”的問題，不僅僅是供熱企業(yè)的發(fā)展前景問題，也是我國居民的民生問題。只有處理好這個問題，才能夠?yàn)楣崞髽I(yè)營造高效率的運(yùn)營機(jī)制，并且為廣大居民提供了合理化的價(jià)格保證，更有利于實(shí)現(xiàn)社會的和諧穩(wěn)定發(fā)展。
[Abstract]:Owing to the influence of topography and climate in Jilin Province, the heating period in winter is nearly half a year, which makes the heating guarantee become an important work related to the quality of life of the residents. At present, affected by the rising prices of raw materials such as coal, water and electricity, heating costs are also increasing continuously. The contradiction between heating costs and prices is prominent, resulting in heating prices unable to make up for heating costs. The cost of heating is higher than the price of heating. The cost and price of heating enterprise are "upside down", the profit is negative, and the heating enterprise loses every year. In order to solve this problem, the Government has only blindly raised the hot price, and the heating industry is an infrastructure industry. In principle, the hot price is set by the government or guided by the price, basically on the basis of the cost information reported by the heating enterprises. There is no clear pricing standard, because of the asymmetry of information, local price adjustment is the result of vertical comparison, bargaining, this kind of price adjustment is neither scientific nor transparent. The way of price increase not only causes the discontent of heating enterprise to the hot price, but also causes the user to strongly oppose, thinks why the heating cost is too high but should be borne by the common people, does not understand this kind of practice. Therefore, in order to make the heating industry develop better and maintain the stability and harmony of the society, it has become the most important task to solve the problem of "upside-down" between heating cost and price. In this paper, based on the theory of literature and taking Jilin heating industry as the main research object, the heating costs of 13 heating enterprises in Jilin Province during the three heating periods in 2010 / 2013 are studied. The price of heating and the existing main problems are investigated and studied, the relationship between heating cost and price of heating enterprises in Jilin Province is confirmed, and the reason of "upside down" of heating cost and price of Jilin Province is studied and analyzed. On the basis of analyzing the reasons, this paper puts forward some relevant solutions. In order to solve the problem better, the activity-based costing method is put forward to define the pricing cost, which makes the pricing cost more reasonable and transparent, and makes the pricing cost more reasonable and transparent, so as to make the pricing cost more reasonable and transparent. To provide a reference for government pricing decision-making. This paper mainly from the following four aspects of research and analysis. First, the composition of heating cost; second, the study on the status of "upside-down" between the cost and price of heating enterprises in Jilin Province; third, the reasons why the costs and prices of heating enterprises in Jilin Province are "upside down"; The fourth, Jilin province heating enterprise cost and price "upside down" solution proposal. Through the research and analysis of the "upside-down" problem of heating enterprise cost and price in Jilin Province, we can clearly and clearly define the heating pricing cost, make the heating pricing cost reasonable and transparent, and make the heating pricing cost reasonable and transparent. The realization of reasonable proportion of heating cost and price has greatly promoted the theory of heating and provides theoretical reference for the subsequent study of heating pricing and other public utilities pricing in the future. The research and analysis of the problem of "upside down" between heating cost and heating price can not only help in academic theoretical research, but also provide price decision-making for government heating pricing, which gives strong theoretical support for government pricing. It is not only the development prospect of heating enterprises but also the people's livelihood of our country to study and analyze the problem of "upside down" between heating cost and heating price. Only by dealing with this problem, can we create a high efficiency operation mechanism for heating enterprises, and provide reasonable price guarantee for the general residents, which is more conducive to the realization of harmonious and stable development of the society.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.24;F275
本文編號：2436481
[Abstract]:Owing to the influence of topography and climate in Jilin Province, the heating period in winter is nearly half a year, which makes the heating guarantee become an important work related to the quality of life of the residents. At present, affected by the rising prices of raw materials such as coal, water and electricity, heating costs are also increasing continuously. The contradiction between heating costs and prices is prominent, resulting in heating prices unable to make up for heating costs. The cost of heating is higher than the price of heating. The cost and price of heating enterprise are "upside down", the profit is negative, and the heating enterprise loses every year. In order to solve this problem, the Government has only blindly raised the hot price, and the heating industry is an infrastructure industry. In principle, the hot price is set by the government or guided by the price, basically on the basis of the cost information reported by the heating enterprises. There is no clear pricing standard, because of the asymmetry of information, local price adjustment is the result of vertical comparison, bargaining, this kind of price adjustment is neither scientific nor transparent. The way of price increase not only causes the discontent of heating enterprise to the hot price, but also causes the user to strongly oppose, thinks why the heating cost is too high but should be borne by the common people, does not understand this kind of practice. Therefore, in order to make the heating industry develop better and maintain the stability and harmony of the society, it has become the most important task to solve the problem of "upside-down" between heating cost and price. In this paper, based on the theory of literature and taking Jilin heating industry as the main research object, the heating costs of 13 heating enterprises in Jilin Province during the three heating periods in 2010 / 2013 are studied. The price of heating and the existing main problems are investigated and studied, the relationship between heating cost and price of heating enterprises in Jilin Province is confirmed, and the reason of "upside down" of heating cost and price of Jilin Province is studied and analyzed. On the basis of analyzing the reasons, this paper puts forward some relevant solutions. In order to solve the problem better, the activity-based costing method is put forward to define the pricing cost, which makes the pricing cost more reasonable and transparent, and makes the pricing cost more reasonable and transparent, so as to make the pricing cost more reasonable and transparent. To provide a reference for government pricing decision-making. This paper mainly from the following four aspects of research and analysis. First, the composition of heating cost; second, the study on the status of "upside-down" between the cost and price of heating enterprises in Jilin Province; third, the reasons why the costs and prices of heating enterprises in Jilin Province are "upside down"; The fourth, Jilin province heating enterprise cost and price "upside down" solution proposal. Through the research and analysis of the "upside-down" problem of heating enterprise cost and price in Jilin Province, we can clearly and clearly define the heating pricing cost, make the heating pricing cost reasonable and transparent, and make the heating pricing cost reasonable and transparent. The realization of reasonable proportion of heating cost and price has greatly promoted the theory of heating and provides theoretical reference for the subsequent study of heating pricing and other public utilities pricing in the future. The research and analysis of the problem of "upside down" between heating cost and heating price can not only help in academic theoretical research, but also provide price decision-making for government heating pricing, which gives strong theoretical support for government pricing. It is not only the development prospect of heating enterprises but also the people's livelihood of our country to study and analyze the problem of "upside down" between heating cost and heating price. Only by dealing with this problem, can we create a high efficiency operation mechanism for heating enterprises, and provide reasonable price guarantee for the general residents, which is more conducive to the realization of harmonious and stable development of the society.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.24;F275
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 唐步龍;;農(nóng)產(chǎn)品物流成本與價(jià)格關(guān)系的實(shí)證研究[J];淮陰師范學(xué)院學(xué)報(bào)(哲學(xué)社會科學(xué)版);2009年05期
2 唐曉靈;劉峗;;城市公共基礎(chǔ)投入與商品住宅價(jià)格的關(guān)系——以西安各區(qū)為例[J];現(xiàn)代城市研究;2013年09期
本文編號：2436481
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