针对出租车行业的“拒载”现象,以公平负担原则和企业经营风险理论为基础,对“时距并计”计价方式进行了剖析,说明“时距并计”计价方式不合理;指出出租车企业不应将其上涨的运营成本-交通拥堵成本转嫁给消费者;出租车作为一个消费者普遍使用的运输工具,应该按照市场经济原则,承担企业经营风险,进一步探索寻求对消费者和经营者双方更为公平、更为合理的计价方式,收到双赢的效果。 Based on the principle of fair burden and business risk management, this paper analyzes the pricing method of “time and distance” and “pricing method of time and distance” It is unreasonable to point out that taxi enterprises should not pass on their rising operating cost - the cost of traffic congestion to consumers. Taxis, as a common means of transport for consumers, should undertake business risks in accordance with market economy principles and further explore and seek Both consumers and managers more fair, more reasonable pricing, receive a win-win results.