【摘要】：本文從電力監(jiān)管的角度,以掌控電網(wǎng)企業(yè)的成本真實(shí)狀況為目的,從成本核算和信息披露的基本特征入手,建立區(qū)分生產(chǎn)成本與期間費(fèi)用、以電壓等級(jí)為具體成本對(duì)象的電力產(chǎn)品成本核算框架以及相應(yīng)的成本信息披露體系,為電力監(jiān)管機(jī)構(gòu)衡量電網(wǎng)企業(yè)經(jīng)營狀況的真實(shí)性與合理性、制定有效的監(jiān)管政策提供客觀依據(jù)。本文認(rèn)為目前的電力產(chǎn)品成本中應(yīng)剝離與輸配售業(yè)務(wù)無關(guān)的費(fèi)用科目;以各環(huán)節(jié)電量為分配基礎(chǔ)對(duì)電力產(chǎn)品流轉(zhuǎn)過程中的直接成本與間接成本進(jìn)行劃分；并應(yīng)結(jié)合電能的流轉(zhuǎn)過程,以不同電壓等級(jí)為成本對(duì)象進(jìn)行分步核算結(jié)轉(zhuǎn)。相應(yīng)地,電力產(chǎn)品成本信息披露要結(jié)合購電成本、輸配電成本的總量及單位成本、以及期間費(fèi)用的歸集進(jìn)行：對(duì)購電成本信息披露主要體現(xiàn)購電來源的結(jié)構(gòu)不同；輸配電成本信息披露則應(yīng)考慮在目前監(jiān)管機(jī)構(gòu)獲取的信息仍滯后于電網(wǎng)企業(yè)經(jīng)營管理實(shí)際現(xiàn)狀的情況下,將輸配電成本科目進(jìn)行進(jìn)一步的細(xì)化披露；以及針對(duì)基于不同電壓等級(jí)進(jìn)行的輸配成本核算結(jié)果進(jìn)行分環(huán)節(jié)電壓等級(jí)總成本及單位成本的優(yōu)化披露,電網(wǎng)企業(yè)成本披露的優(yōu)化設(shè)計(jì)建立在對(duì)電網(wǎng)成本核算進(jìn)行按電壓等級(jí)分步核算的基礎(chǔ)上。
[Abstract]:From the point of view of electric power supervision, in order to control the true cost of power grid enterprises, starting with the basic characteristics of cost accounting and information disclosure, this paper establishes a distinction between production costs and period costs. The cost accounting framework of electric power products with voltage grade as the specific cost object and the corresponding cost information disclosure system are used to measure the authenticity and rationality of the operation status of power grid enterprises by the power regulatory institutions. The formulation of effective regulatory policies provides an objective basis. In this paper, the author thinks that the current cost of electric power products should be stripped of the expenses that are not related to the distribution and distribution business, and that the direct costs and indirect costs in the process of power product circulation should be divided according to the distribution of electricity in each link. And should combine the electric energy flow process, take the different voltage grade as the cost object carries on the step-by-step calculation carry on the carry-over. Accordingly, the cost information disclosure of electric power products should be combined with the purchase cost, the total amount of transmission and distribution cost and the unit cost, as well as the collection of the period expenses: the disclosure of the power purchase cost information mainly reflects the different structure of the purchasing power source; The disclosure of transmission and distribution cost information should consider further detailed disclosure of transmission and distribution cost accounts when the information obtained by the current regulatory bodies still lags behind the actual situation of the operation and management of power grid enterprises. And the optimal disclosure of the total cost and unit cost of the link voltage grade according to the calculation results of the transmission and distribution costs based on different voltage levels, The optimal design of cost disclosure for power grid enterprises is based on the step-by-step calculation of power grid cost accounting according to voltage grade.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.61

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