公交优先战略是国家解决能源、环境、快速城镇化问题的重要战略。国务院、住建 部及地方政府均出台了相关指导文件要求大力推进公交优先发展。G 公司所在地区一直 以来也十分重视公交优先发展工作，政府连续多年出台相关文件落实公交优先措施，均 将公交优先发展作为交通发展的最重要任务目标。近年来，G 公司所在地区公交发展取 得了长足的进步，车辆规模增大、线路服务优化、乘客满意度大幅提高。 然而，目前人工、动力燃料、场地费用等公交企业运营成本不断上涨，导致公交企 业运营成本逐年增加。由于公交企业收入来源单一，客票收入几乎是公交企业收入的全 部来源，受制于公交行业线路安排、运营车辆数量，公交出行量的限制，公交企业收入 增长幅度远远低于公交企业运营成本增长速度。为了有效的兼顾公交企业良性运转及提 供较好公交运输服务两者间的平衡，本文先从公交行业运营管理模式、运营服务提供方 式、公交票价票制及补贴模式三个方面进行讨论，提出了公交行业运营发展的趋势。 本文以公交企业 G 公司为例，通过对 G 公司运营情况和外部环境的分析，提出该 公司运营成本构成复杂、运营成本居高不下且难以核定的问题。为了科学准确评价企业 运营成本支出，对 G 公司运营成本进行分析，选取了运营成本中职工薪酬、动力费用、 车辆设备折旧、维修费用、站场费用、清洁费用、安全生产费用、管理费用、财务费用 九大成本构成项目，并对各项成本费用在成本规制下的计算模型进行设置，汇总形成公 交企业运营成本规制模型。 利用成本规制模型对 G 公司 2017 年度发生的运营成本进行重新核算，并与企业各 项成本实际发生数进行比较，选择较优数值作为企业成本发生核定数。经过比较，G 公 司 2017 年运营成本核定数较实际发生数明显调减。成本规制的应用一方面为企业找寻 自身运营过程中的不足提供了源头和数据支撑，为企业今后的运营管理提供了目标；另 一方面为政府部门合理认定公交企业的成本支出，安排财政补贴提供了依据。最后，提 出政府部门和企业在应用成本规制时的建议。 关键词，公交企业；运营管理；成本规制；应用研究II ABSTRACT The bus priority strategy is key strategy for our country to solve the problems of energy, environment and rapid urbanization. The State Council, the Ministry of Housing and Urban-Rural Development and the local Government have issued relevant guidance documents to vigorously promote the priority development of public transport. The regional city where G Company locates has always valued the priority development of public transport. The government has issued relevant documents continually for years to implement public transport priority strategy and treated this strategy as the most important mission of transportation development. In recent years, the development of public transportation of the city where G Company locates has made great progress. The scale of vehicles, the optimization of line services, and the satisfaction of passengers have increased substantially. However, nowadays the operating costs of public transport enterprises such as labor, power fuel, and venue fees are rising, resulting in an increase in the operating costs of public transport enterprises. Due to the single source of revenue of public transport enterprises, passenger ticket revenue is almost the whole source of revenue of public transport enterprises. Moreover, the bus route arrangement, the number of vehicles on operation, and the bus travel volume limits the growth rate of bus enterprises revenue and makes it far lower than the growth rate of bus enterprises costs. In order to effectively balance the benign operation of public transport enterprises and provide better bus transportation services, this paper first discusses the three aspects of the bus industry operation management mode, operation service delivery mode, bus fare ticket system and subsidy mode. After that, the development trend of the operation and management of the bus industry was put forward. This paper takes public transportation company G as an example. Through the analysis of G company's operation and external environment, it puts forward that the company's operating cost is complex, the operating cost is high and it is difficult to verify. In order to scientifically and accurately evaluate the operating cost of the enterprise, the operating cost of the company G was analyzed, and the employee's salary, power cost, vehicle equipment depreciation, maintenance cost, station cost, cleaning fee, safety production cost, management fee, and finance were selected.Besides,the calculation model of each cost and expense under the cost regulation is set up, and the operational cost regulation model of the public transportation company is formed. The cost control model is used to recalculate Company G’s operating costs in 2017, and compared it with the actual number of costs, and the preferred value is selected as theIII enterprise cost verification number. After comparison, the company's 2017 operating cost verification number is significantly lower than the actual number of occurrences. On the one hand, the application of cost regulation provides the source and data support for enterprises to find their own shortcomings in the operation process, and provides the target for the future operation management of the enterprise; on the other hand, the government department reasonably recognizes the cost of the bus enterprise and afford basis for the government to arrange the financial subsidy .Finally, it proposes the recommendations of government departments and enterprises when applying cost regulation. Key words，public transportation company；operation management；cost regulation； application and researchIV 目 录 摘要...........................................................................................................................................I ABSTRACT ...............................................................................................................................II 第一章 绪论.............................................................................................................................. 1 1.1 研究背景及意义 ............................................................................................................. 1 1.1.1 研究背景.................................................................................................................. 1 1.1.2 研究意义.................................................................................................................. 1 1.2 文献综述 ......................................................................................................................... 2 1.2.1 相关理论研究.......................................................................................................... 2 1.2.2 运营成本影响因素的相关研究.............................................................................. 3 1.2.3 运营成本管理措施的相关研究.............................................................................. 4 1.2.4 运营成本规制应用方面的相关研究...................................................................... 5 1.3 研究内容及方法 ............................................................................................................. 6 1.3.1 研究内容.................................................................................................................. 6 1.3.2 研究方法.................................................................................................................. 6 1.4 研究思路及论文结构 ..................................................................................................... 7 第二章 G 公司运营管理现状及存在问题..............................................................................9 2.1 国内公交企业运营管理现状及发展趋势 ..................................................................... 9 2.1.1 运营管理模式.......................................................................................................... 9 2.1.2 运营服务提供方式.................................................................................................. 9 2.1.3 公交票价、票制及补贴模式................................................................................ 10 2.1.4 行业发展趋势........................................................................................................