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道路运输业是交通运输业中运输形式最为复杂的行业,包括了利用货车、大客车、轿车、地铁、轻轨、人力车,甚至农用车、畜力车等多种交通工具提供的服务。因此,如何准确核算道路运输业的不变价总产出和增加值,正确反映道路运输业的实际变动,成为摆在各国统计与核算人员面前的一道难题。本文将重点介绍一下道路运输业不变价核算的相关理论和国际实践经验,以飨读者。一、道路运输服务的价格变化与物量变化
Road transport is one of the most complicated forms of transport in the transport industry. It includes services provided by various means of transport such as trucks, buses, sedans, subways, light railways, rickshaws, and even agricultural and livestock vehicles. Therefore, how to accurately calculate the constant value-added output and added value of the road transport industry and correctly reflect the actual changes of the road transport industry have become a challenge for statistical and accounting personnel in various countries. This article will focus on the road transport industry does not change the relevant accounting theory and international practical experience to readers. First, the road transport services price changes and changes in volume