【作者】 王勇；

【导师】 祝祖强；

【作者基本信息】 北京交通大学 ， 会计学， 2007， 硕士

【摘要】 我国铁路已经进入飞速发展的时期，为了适应铁路运输企业市场营销、参与市场竞争的需要，国家开始放松对铁路运输价格的管制。随着其他运输方式价格改革方案的出台，铁路运输企业如何根据铁路的经济属性的特点，从制度上规范铁路运输价格的制定办法，提高铁路运输价格制定的科学性和透明度是需要研究和解决的问题。本文首先讨论了我国铁路运价的现状和存在的问题，在此基础上进行了我国铁路运价变革的可行性分析，参考国外铁路价格制定和国内航空、公路运输价格制定和改革的经验，提出适应铁路发展的价格改革方向是：国家放松对铁路的价格管制，并明确了市场机制是铁路经营与价格管理最有效的调节手段。随后，讨论了价格制定时需要考虑的各种因素。在铁路运价制定部分，论文提出了铁路价格制定原则、方法和可以采用的运价形式以及铁路价格制定制度化相关问题；同时，根据我国铁路经营方式、经营体制和经营性质的不同，针对不同铁路类型的具体情况，探讨不同类型铁路的具体定价机制和办法，使得铁路价格制定明晰化。表1个，参考文献18篇。更多还原

【Abstract】 In China the railway has been in the fast-speed developing period, China begins to loosen the regulation of the price so that the transport company can adapt themselves to the need of market and competition. Meanwhile, After other transport ways has finished their reform of transport pricing, it become a big problem for the railway how to make a rule for the railway pricing according the economic property of railway to develop the level of pricing.To the beginning, paper discusses the existing problem and actuality of railway pricing in China, and then, analyzes the possibility of the railway pricing. At the same time, consider the foreign railway price reform experience and local flight and highway price reform experience, make a conclusion of Chinese railway price reform is Country should loosen the regulation of railway pricing and ensure the market mechanism is the best effective way for the railway pricing .At last, according to the railway pricing theory, paper ensure effect facts of railway pricing.Paper discusses the means、 principle and ways for railway pricing and existing problem in regulation of pricing , and give the advice for the problem in the pricing mechanism; paper make a research for the railway pricing way and form in the different railway style according to Chinese railway management mode and railway character so that make it clear during the pricing.更多还原