输配电价制定中准许成本与准许收益问题研究

发布时间：2018-07-11 14:14

本文选题：输配电价 + 成本加收益管制模式　；参考：《华北电力大学》2017年硕士论文

【摘要】：2015年3月,随着《关于进一步深化电力体制改革的若干意见》(“9号文”)的出台,新一轮的电力体制改革重装上阵。我国当前已完成了发电侧的分离,输配售环节仍为一体。因此,放开售电市场,引入竞争机制,进行输配电价改革成为了本次电改的核心。此次输配电价的改革力度大,实践操作性较强。到目前为止,输配电价改革已覆盖至全国18个省级电网和1个区域电网,相关电改的配套措施也得到不断完善。我国实行的是成本加收益管制模式,在这一模式下,准许成本和准许收益是影响输配电价的关键参数。从实践需求角度分析,随着改革试点的不断扩大,输配电价测算过程中关于准许成本和准许收益的核定出现了一些亟待解决的问题。从理论角度分析,发现现有文献的研究重点主要集中在对输配电价管制模型的选择以及改进方面;电改实施以来,最新的输配电价改革相关文献主要集中在对现有改革成效的分析以及提出相应的对策和建议等理论层面研究上。由此看来,当前文献缺乏对成本加收益管制模型具体实施的相关实践性研究,无法满足当前输配电价测算的实践需求。因此,本文结合试点改革方案和某省级电网公司的实际情况,对输配电价制定中准许成本和准许收益进行研究。该研究具有实践和理论双重意义。本文的研究内容主要分为理论分析和实证分析两部分。理论分析部分对现有文献、相关基础理论以及成本加收益管制模式下的参数进行了分析研究。本文结合我国实际情况分析了两个关键参数以及具体影响因素,为后续实证分析奠定了基础。实证分析部分以输配电价改革试点方案为依据,结合某省级电网公司测算输配电价的实际情况,从含义、范围及水平方面分析了影响准许成本和准许收益的各个具体参数。准许成本由折旧和运行维护费用构成。通过分析发现试点方案限定的定价折旧率和运行维护费水平偏低,与电网企业的实际情况差距较大,不利于电网企业的持续发展。在分析了当前我国电网企业固定资产的经济使用寿命水平和投资需求之后,得出我国适合较高定价折旧率的结论。提出了加强企业内部控制,设计与监管模型相适应的财务核算体系等对策和建议。准许收益由可计提收益的有效资产和投资回报率构成。试点方案中对可计提收益有效资产的范围界定不明确,导致输配电价实际测算中内部电厂、特高压、辅业资产等特定资产与输配业务的相关性界定不清晰。为满足实践需求,本文建议要更加详细地界定纳入可计提收益有效资产的范围,可按照直接或间接的相关程度分不同比例计入。关于投资回报率,试点方案以加权平均资本成本来作为允许投资回报率不合理,其水平偏低,与资本市场水平差距较大,无法满足企业的投资需求。本文选取电力、热力生产和供应业,燃气生产和供应业,以及水的生产和供应业这三个行业作为类比行业,结合资本资产定价模型和投资决策理论,以类比行业的加权平均资本成本为下限,其投资回报率为上限,确定了电网企业合理投资回报率的范围为[7.45%,9.43%],能够为监管者提供一定的参考和借鉴。
[Abstract]:In March 2015, with the introduction of some opinions on further deepening the reform of the power system ("No. 9"), a new round of power system reform was reassembled. China has completed the separation of power generation side and the link of distribution and distribution is still one. Therefore, it is this time to open up the market of electricity sale, introduce the competition mechanism, and carry out the reform of the transmission and distribution price. At present, the reform of transmission and distribution price has been covered by 18 provincial power grids and 1 regional power grids, and the relevant measures for the related electricity reform have been continuously perfected. In our country, the cost plus revenue management model is implemented, and the cost and permission are permitted under this model. From the point of view of practical demand, with the continuous expansion of the reform pilot, there are some urgent problems to be solved about the approved cost and the approved income in the calculation process of the transmission and distribution price. From the theoretical point of view, the main focus of the present research is mainly on the transmission and distribution price pipe. Since the implementation of electric reform, the latest literature on the reform of transmission and distribution prices is mainly focused on the analysis of the effectiveness of the existing reform and the corresponding countermeasures and suggestions. Therefore, it seems that the current literature lacks practical research on the implementation of the cost plus benefit control model. It is unable to meet the practical demand of current transmission and distribution price measurement. Therefore, this paper, combining the pilot reform scheme and the actual situation of a provincial Power Grid Corp, studies the permitted cost and permitted income in the formulation of transmission and distribution prices. The research has both practical and theoretical significance. The main contents of this paper are divided into theoretical analysis and empirical analysis two. The theoretical analysis part analyses the existing literature, the relevant basic theory and the parameters of the cost plus revenue control model. In this paper, two key parameters and specific factors are analyzed in the light of the actual situation in China. The empirical analysis part is based on the pilot scheme for the reform of the transmission and distribution price. According to the actual situation of a provincial Power Grid Corp to calculate the price of transmission and distribution, from the meaning, scope and level, the specific parameters affecting the permitted cost and the permitted income are analyzed. The permitted cost is made up of depreciation and operation maintenance costs. The gap between the actual situation of the power grid enterprises is large and it is not conducive to the continuous development of the power grid enterprises. After analyzing the current economic life span and the investment demand of the fixed assets of the power grid enterprises in China, the conclusion is drawn that our country is suitable for the higher depreciation rate of the pricing, and puts forward the finance to strengthen the internal control of the enterprise and the design and the supervision model. It is not clear that the scope of the effective assets of the proposed income is unclear, which leads to the unclear definition of the correlation between the specific assets of the internal power plant, the UHV, the auxiliary assets and other assets in the actual calculation of the transmission and distribution price. In order to meet the practical needs, this paper suggests a more detailed definition of the scope of the effective assets included, which can be divided into different proportions in accordance with the direct or indirect correlation. As to the rate of return on investment, the pilot scheme takes the weighted average capital cost as an irrational return rate, and its level is low and the capital market water is low. In this paper, three industries, such as electric power, thermal production and supply industry, gas production and supply industry, and water production and supply industry, are used as analogy industries, combined with the capital asset pricing model and investment decision theory, with the weighted average capital cost of the industry as the lower limit, and its investment returns. The rate of return is the upper limit, and the range of reasonable return on investment for power grid enterprises is determined to be [7.45%, 9.43%], which can provide some reference for regulators.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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