捷克共和国人口稀少地区市政公交运输可证明损失的确定及其对公共预算的影响

Martin Telecký, J. Čejka, M. Guchenko
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引用次数: 4

摘要

摘要本文旨在比较关于确定可证明损失或赔偿数额问题的两项规定,即第493/2004 Sb号政府法令,该法令规定了公共线路运输中可证明损失的规定,并规定了政府在道路运输中对交通服务资金行使专业监督的方法。第296/2010号条例,关于建立财务模型和确定最高赔偿数额的程序。这两项规定都表明了确定运输公司会计期间赔偿数额的不同方法。目的是分析哪种方法鼓励对经济上已证实的成本和收入的个别项目的解释力,以及这种方法是否对薪酬的最终价值有持续的影响。提出的问题是,如果在市政公共汽车运输中应用可证明的损失或赔偿计算的两种方法,我们是否可以实现相同或至少相似的赔偿数额。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determining of Provable Loss in Municipal Bus Transport and Its Influence on Public Budgets in Sparsely Populated Areas of the Czech Republic
Abstract This paper is aimed to compare two regulations concerned with the issue of determining the amount of a provable loss or, newly, a compensation, i.e. Government Decree No. 493/2004 Sb., regulating the provable loss in the public line transport and specifying the method of the exercise of the professional government supervision in the road transport over funding the traffic services, and Regulation No. 296/2010 Sb. on the procedures for establishing the financial model and setting the maximum amount of the compensation. Both regulations suggest the different methodology for determining the amount of compensation in a transport company for the accounting period. The goal is to analyse which methodology encourages the explanatory power of individual items of economically substantiated costs and revenues and whether it has a consistent influence on the final value of compensation. The question is raised of whether we can achieve the same or at least a similar amount of compensation if both methodologies of the provable loss or compensation calculation are applied in the municipal bus transport.
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