当前,我国的服务行业的发展还存在不少问题,难以适应国民经济、人民生活和发展社会主义市场经济的需要.因而,它十分需要在理论上加以指导.在实践上认真探索.重视和加强收费及其管理理论的研究,加快收费及其管理的改革,不仅对于繁荣社会主义市场经济条件下的价格理论,而且对于推动服务业乃至整个第三产业的发展,都有着极其重要的现实意义和深运的历史意义。首先,服务收费在国民经济中有着十分重要的地位和作用.一方面,服务收费是国民收入再分配的重要组成部分.目前在有的地方,服务收费已经占其财政预算收入的五分之一.可见,服务收费对于其经济的发展,已经有着举足轻重的作用.另一方面,由于管理不善、法规不严, At present, there are still many problems in the development of China’s service industry, making it difficult to adapt itself to the needs of the national economy, people’s livelihood and the development of a socialist market economy. Therefore, it is very necessary to guide it in theory and to seriously explore it in practice. Research on charges and their management theories, speeding up the reform of charges and their management have an extremely important practical significance not only for the sake of prospering the price theory in the socialist market economy, but also for promoting the development of the service industry and the entire tertiary industry. Historical significance of the deep transportation. First of all, service charges play a very important role in the national economy .On the one hand, service charges are an important part of the national income redistribution. At present, in some places, service fees already account for one fifth of their budgetary revenues It can be seen that service charges have played a decisive role in the development of their economy and, on the other hand, due to poor management and strict laws and regulations,