【作者】 刘远亮；

【导师】 韩秀华；

【作者基本信息】 吉林大学 ， 交通运输规划与管理， 2006， 硕士

【摘要】 公路运输业是国民经济的基础产业,对国民经济的发展起着巨大推动作用。公路运输业增加值是体现公路运输业生产最终成果,反映公路运输业对国民经济贡献的重要指标。本文根据国民经济核算理论,结合我国公路运输业现状探讨了公路运输业增加值核算方法,经深入分析认为收入法是最适合用于公路运输业增加值核算的方法。在基础数据采集方面,分析了全面调查和抽样调查方法的适用范围,结合公路运输业现状,改进了基础数据调查的方法,并以吉林省增加值核算进行实证研究。本文依托交通厅项目《吉林省公路运输绩效评价模型与方法研究》,分析了公路运输业的社会经济效益,对公路运输业社会效益采取定性分析的方法;对公路运输业的经济效益利用直接经济效益模型和完全经济效益模型进行分析;利用投入产出理论,定量的分析公路运输业对国民经济其他行业的贡献。更多还原

【Abstract】 Road transport is the foundation of the national economy industries, for thedevelopment of the national economy and make significant contribution, resultingin great social cost. Road Transport added value is the ultimate measure of theoutcome of the key indicators of road transport, objective and accuratemeasurement of road transport industry added value is not only beneficial to themanagement but also to provide a basis for the formulation of national industrialpolicy.The study of road transport and road transport industry added value accountingmethod for measuring the socio-economic benefits. According to increase valueaccounting theory, the status quo in light of China’s road transport industry, roadtransport added value that should be taken to income accounting law. According toindustry link theory analysis using input-output tables on the social and economicbenefits of road transport.At present, China’s road transport industry has achieved considerabledevelopment, but not high-level intensive industries, small-scale transportenterprises, especially private vehicles also accounted for a large proportion ofgoods, which is not conducive to the enhancement of the competitiveness of thetransport business, but creates difficulties for the industry management. In addition,since the introduction of cycling contracting, transport enterprises owned vehiclesforms of ownership have undergone tremendous changes, including vehiclesowned by the public cars, trucks and link it contracted vehicles. These three typesof vehicle ownership and operation of the property rights of different public carownership and management rights are enterprises, contracting vehicles of somerather special property belonging to the enterprise some property belonging toindividuals, but the franchise largely to the individual and link it car ownership andmanagement rights belong to individuals, vehicles only link it in the name of theenterprise, Transport enterprises such vehicle ownership status of contract vehiclesand link it to the car business can not reflected in the corporate accountinginformation, the output value of such character based accounting data into roadtransport difficulties.If enterprises in the transport and related units as intervieweesto the corporate accounting information as the basis for data collection will beunable to accurately survey needed to increase value accounting based data. Inorder to increase the value of collecting accounting data required in basic datacollection based, with the status of road transport and proposed basic datacollection should be in two parts, part of the increase in value of the vehicle isoperating data and the other non-operating vehicles of basic data. Operatingvehicles should be used to partially stratified sampling methodology;Part of theincrease in non-operating vehicles value method should be used census, and basedon the added value accounting for Jilin empirical research.Road transport and the social and economic returns, including direct economicbenefits, total cost, road transport contribution to other industries and socialbenefits, this link theory and the use of industry -directly and fully modelling ofthe socio-economic benefits of road transport and road transport for the socialbenefits of the qualitative analysis.The full text is six chapters, with chapters on the following :ChapterⅠ.The purpose of this study introduced significance and status of roadtransport and its socio-economic benefits added value research study status, thefinal research paper outlined the main elements of the research methodology.ChapterⅡ. road transport output value accounts. GDP introduced in thischapter related accounting theory, defined the added value accounting methods,principles and scope;Introduced road transport content, added value analysis of theroad transport accounting methods, scope and principles of accounting methods todetermine comparative value added output value accounting for income roadtransport law.Chapter III, dealing with basic research and survey data. In full considerationof the status of road transport, on the basis of added value accounting theory, thebasic data required by the accounting investigation methods, operating vehicles onthe way to take a stratified random sample of non-value added parts for vehiclesoperating on or comprehensive survey methodology;Data processing of tradingdata on the total sample taken vehicles approach Some basic data onnon-commercial vehicles and taken to the aggregation method.Chapter IV, Jilin road transport added value accounting empirical research. InJilin communications department of science and technology projects "Jilin roadtransport performance evaluation system research," added value accounting forJilin road transport accounts for the empirical study. Since information on thecurrent accounts are operating vehicles create value added, accounting fornon-operating vehicles not part of the value added output value and transportationsupport.Chapter V, road transport social-studies. This chapter of industries linkedtheory, direct-model and full quantitative analysis of the economic benefits of roadtransport models direct economic benefits, the full economic benefits and itscontribution to other sectors, and on the basis of Jilin Province in 2002 input-outputtables for the socio-economic benefits Jilin road transport empirical studiesestimates of the direct economic benefits of road transport and road transport fullyeffective contribution to other industries. In this chapter also qualitative analysis ofthe social effects of road transport.Chapter VI, summed up. The full text of the study in this chapter summarizingthe conclusions from the raw data collection methods, analysis of socio-economicbenefits of road transport in the analysis of the papers pointed out the inadequaciesand the need for further research papers.The theory and methodology in the existing basis in the following severalaspects of a certain novelty :1 in the output value accounts for road transport data collection methods, basicdata collection by non-operating vehicles and vehicles operating hours two partscollection, a stratified sample of vehicles operating methods, a comprehensivesurvey of non-commercial vehicles or on the survey methodology.2 for the accounting value added convenience, a redefinition of tons,class-based value added factor, in-depth analysis of the value added factorcharacteristics, and on the basis of value added by the stability factor in the smoothoperation of national economy conditions, the availability of value-added factor forthe increase in value of speculative other period.3 of the theoretical analysis of the road transport industry linkages to othersectors of the contribution. Road transport to other industries more qualitativeanalysis of the contribution, but little quantitative analysis of the study, using theinput-output table based on this input-output theory proposed road transport toother sectors contribution quantitative methods.更多还原