近年来几次影响较大的价格听证会上,经营者提供的成本数据总是成为消费者质疑和争论的焦点,本文试图通过分析定价成本与会计成本的概念,找出其异同之处,从而为更科学地做好成本监审工作提供理论依据,并通过分析垄断行业经营者成本、价格的形成,探讨在兼顾公平与效率的前提下,如何使定价成本更趋合理的方法。 In recent years, several influential price hearing, the cost data provided by the operator has always been the focus of consumer doubts and debates. This paper tries to find out the similarities and differences between the pricing cost and the accounting cost by analyzing the concept of pricing cost Provide a theoretical basis for scientifically conducting cost supervision and audit, and analyze the formation of costs and prices of operators in monopoly industries and explore ways to make the pricing costs more reasonable under the premise of taking fairness and efficiency into account.