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公共交通企业属政策性亏损单位,几年来,政府为增强企业活力,采取了减免税费、财政补贴、适当调高客票价格等扶檀措施,并实行“确定基数,定额包干,减亏留用,超亏不补”的经营承包办法。但收效甚微,年年有缺口,仍需财政弥补。因此,有必要对这种包而不干的补贴方法作些改进。笔者认为,国营公交企业具有公用性、公益性、服务性、生产性等行业特点,由此决定政府对国营公交企业要继续实行比较稳定的经济扶檀政策,承认其属于政策性影响的亏损部分,使企业的利益得到合理补偿。同时,由于城市公交又是生产经营性企业,必须讲求经济效益,注重经营方式和企业管理,承担一定的经营风险。因此,政府的经济扶檀政策的原则,应该立足于既要增
In the past few years, the government has adopted such measures as tax reduction and exemption, financial subsidies, and appropriate increases in ticket prices. The government has also implemented the “ Loss does not make up for ”business contract approach. However, with little success, there are gaps every year, still need financial compensation. Therefore, it is necessary to make some improvements to this kind of subsidy method. The author believes that the state-owned public transport enterprises have common, non-profit, service, productivity and other characteristics of the industry, which determines the government of state-owned bus companies should continue to implement a more stable economic aid Tan policy, admitting that it belongs to the policy part of the loss , So that the interests of enterprises get a reasonable compensation. At the same time, as urban public transportation is also a production and operation enterprise, it must pay attention to economic benefits, pay attention to management mode and enterprise management, and assume certain operational risks. Therefore, the principle of the government’s economic assistance to Tan should be based on increasing both