A公交企业至今已有100年的历史，是T市唯一一家特许经营公共交通行业的国有全 资企业，面对轨道交通、出租专车等替代出行方式的日益普及，公交企业面临激烈的市场竞 争，在实施成本规制后，公交企业经营性资产将被剥离，成为纯公益运营企业，财政只补贴 核定成本，多余的成本消耗将没有来源，成本控制成为企业生存发展的关键。公交是关系民 生的重要行业，公交企业成本管控不能单纯通过成本压降实现，要综合考虑社会效益、民生 保障，通过推动一揽子措施落地，最终达到科学降本增效的目的，实现企业运营与公益属性 的有效结合。 本文首先界定了公交企业及其直接运营成本的概念，其次以A公交企业为例阐述了其 在成本管控中存在的人工成本较高、事故费管理混乱、基层车队成本管控缺失、制度体系不 健全等突出问题，再次分析了导致问题产生的成本管控意识淡雹成本标准缺失信息采集滞 后、缺乏成本控制的有效机制、改革措施未落实企业包袱沉重、公益性成本支出与企业经营 目标不相协调五个方面原因，最后提出了建立完善内部控制、加快发展公交智能平台、建立 成本预算管理体系、强化重点成本项目管控、落实综合改革配套措施的对策建议。 在理论上丰富了直接运营成本及其管控的相关内容，在实践中为以A公交企业为代表 的城市公交行业提高成本控制水平，以直接运营成本管控为突破口压降整体成本费用支出， 更好发挥社会公益属性并取得长期可持续发展，提供了参考与借鉴。 关键词：公交企业 直接运营成本 成本管控 预算管理 2 Abstrct A bus companies has been 100 years of history,It is the only state-owned wholly-owned enterprise franchising the public transportation industry in T City,In the face of the increasing popularity of alternative travel modes such as rail transit and taxi,Bus companies are facing fierce market competition After the implementation of cost regulation,The operational assets of public transport enterprises will be stripped away and become purely public operating enterprises,Finance only subsidizes approved costs,There would be no source of excess cost,Cost control has become the key to the survival and development of enterprises.Public transportation is an important industry related to people's livelihood.The cost control of public transport enterprises cannot be achieved through cost pressure drop alone,We need to take into account social benefits and ensuring The people's livelihood,By promoting the implementation of a package of measures to ultimately achieve the goal of scientific cost reduction and efficiency increase,Finally achieve the goal of scientific cost reduction and efficiency increase,To realize the effective combination of enterprise operation and public welfare attributes. This paper first defines the concept of public transport enterprises and their direct operating costs, secondly, taking a bus enterprise as an example, the paper expounds the prominent problems existing in its cost control, such as higher labor cost, confusion in the management of accident fees, lack of cost control of basic-level vehicle fleet, imperfect system, large public welfare expenditure, etc. , thirdly, the paper analyzes the five reasons that lead to the problem: the lack of awareness of cost control, the lack of information collection of cost standard, the lack of effective cost control mechanism, the heavy burden of reform measures, the non-coordination between the public cost expenditure and the management goal of enterprises, finally, the author puts forward some suggestions on how to establish and improve the internal control, speed up the development of public transportation intelligent platform, establish the cost budget management system, strengthen the management and control of key cost items, and implement the comprehensive reform measures. In theory, it enriches the relevant contents of direct operating cost and its management and control, and in practice, it raises the level of cost control for the urban public transportation industry represented by a public transportation enterprise, taking the management and control of direct operating cost as the breakthrough point to reduce the overall cost and expenditure, to give full play to the social commonweal attribute and to achieve long-term sustainable development, it provides reference and reference. Key words : Bus companies Direct operating costs The cost control Budget management 3 目录 内容摘要…………………………………………………………………I Abstract …………………………………………………………………II 第1章 绪论 .............................................. 6 1.1 研究背景和研究意义.............................................. 6 1.2 文献综述........................................................ 6 1.2.1 国内文献综述.................................................. 7 1.2.2 国外文献综述.................................................. 7 1.2.3 文献述评...................................................... 8 1.3 研究内容和研究方法.............................................. 9 1.3.1 研究内容...................................................... 9 1.3.2 研究方法...................................................... 9 第2章 基础概念和基础理论 ............................... 10 2.1 基础概念....................................................... 10 2.1.1 城市公共交通企业内涵......................................... 10 2.1.2 公交企业成本构成............................................. 10 2.2 基础理论....................................................... 11 2.2.1 内部控制理论................................................. 11 2.2.2 成本控制理论................................................. 12 2.2.3 预算管理理论................................................. 13 2.3 论文研究框架................................................... 13 第3章 A公交企业概况及直接运营成本控制现状 .............. 15 3.1 A公交企业概况 ................................................. 15 3.1.1 A公交企业基本情况 ........................................... 15 3.1.2 A公交企业经济运行总体情况 ................................... 15 3.1.3 A公交企业基本财务状况 ....................................... 15 3.2 A公交企业直接运营成本构成及管控现状 ........................... 16 4 3.2.1 A公交企业成本费用概况 ....................................... 16 3.2.2 A公交企业直接运营成本构成 ................................... 18 3.2.3 A公交企业直接运营成本管控情况 ............................... 19 3.3 A公交企业直接运营成本管控存在的问题 ........................... 21 3.3.1成本总额持续较高人工成本问题突出 ............................. 21 3.3.2 大额事故费管理混乱长期挂账................................... 23 3.3.3 基层车队成本核算失真且管控缺失............................... 23 3.3.4 成本管控的制度体系不完善..................................... 24 3.3.5 公益性运营成本支出较大....................................... 25 第4章 A公交企业直接运营成本控制中存在问题的成因分析 ......... 26 4.1 成本管控意识淡薄............................................... 26 4.1.1 成本管理理念落后............................................. 26 4.1.2 员工全员参与意识差........................................... 26 4.2 成本标准缺失信息采集滞后....................................... 27 4.2.1 公交行业尚未公布统一成本标准................................. 27 4.2.2 公交智能化程度低成本信息采集滞后............................. 28 4.3 缺乏成本控制的有效机制......................................... 28 4.3.1 未建立科学的成本分析机制..................................... 28 4.3.2 成本支出缺乏刚性约束......................................... 29 4.3.3 缺乏有效的成本激励机制....................................... 30 4.4 改革措施未落实企业包袱沉重..................................... 31 4.4.1 剥离对成本控制不利要素的进展缓慢............................. 31 4.4.2 人员结构不合理包袱沉重....................................... 31 4.4.3 组织机构复杂冗员严重......................................... 32 4.5 对公益性成本支出的管控缺失..................................... 33 4.5.1 忽视公益性支出对成本影响..................................... 33 4.5.2 财政对公益性支出弥补不足..................................... 34 第5章 A公交企业直接运营成本管控存在问题的解决对策 ...... 35 5.1 建立健全与成本目标相关的内部控制............................... 35 5 5.1.1 强化事前作业计划控制...