输配电企业多电压等级定价成本核算方法研究

发布时间：2018-01-31 07:28

本文关键词： 输配电定价成本会计成本多电压等级成本核算　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文研究的主要目的是分析电网企业输配电定价成本核算存在的问题,并重新划分电网企业定价成本体系,提出更合理的定价成本核算方法,使电网企业成本费用核算及其披露更能满足电力监管机构及企业自身生产经营管理的需要。针对课题的特点,采用理论分析法和案例分析法以及演绎分析法等研究方法。首先,从概念上对定价成本、成本核算进行了界定,分析了会计成本与定价成本的差异。并对美国、日本、法国的输配电定价模型进行了比较分析,同时对输配电企业现阶段采用的多种定价成本分析方法进行了对比分析,对多电压等级定价成本核算方法的提出提供了一定的参考依据。其次,本文针对我国当前输配电定价成本核算模式中的诸多问题,总结了国内外电网企业成本核算的研究现状结合我国输配电价改革的要求,以电能单向流转的基本特征着手,分析输配电定价成本及其构成情况,剥离与输配电活动无关的费用科目,研究分离准许成本与期间费用、以电压等级为成本核算的基本对象的多电压等级输配电定价核算方法。再次,结合H供电公司输配电定价成本情况进行案例测算分析,分析不同电压等级下输配电有关的直接成本、间接成本,核心是以输配电量为分摊基础对电力产品流转过程中参与的不同电压等级之间的直接成本与间接成本进行划分,进行分步核算结转。最后,通过本文的研究与分析,证实了多电压等级定价成本核算方法能够解决当前我国输配电定价成本核算存在的不足,是完善成本核算管制行之有效的方法,为电力监管部门监督管制提供了合理参考。
[Abstract]:The main purpose of this paper is to analyze the problems existing in transmission and distribution pricing cost accounting of power grid enterprises, and redivide the pricing cost system of power grid enterprises, and put forward a more reasonable pricing cost accounting method. The cost and cost accounting and disclosure of power grid enterprises can meet the needs of the electric power regulatory agencies and the enterprises themselves production and management, aiming at the characteristics of the project. Theoretical analysis, case analysis, deductive analysis and other research methods. First, from the concept of pricing costs, cost accounting, analysis of the difference between accounting costs and pricing costs, and to the United States. The transmission and distribution pricing models in Japan and France are compared and analyzed. At the same time, a variety of pricing cost analysis methods used by power transmission and distribution enterprises are compared and analyzed. This paper provides a certain reference for the multi-voltage grade pricing cost accounting method. Secondly, this paper aims at many problems in the current transmission and distribution pricing cost accounting model in China. This paper summarizes the current situation of research on cost accounting of power grid enterprises at home and abroad combined with the requirements of transmission and distribution price reform in our country and analyzes the transmission and distribution pricing cost and its composition with the basic characteristics of one-way circulation of electric energy. Stripping off the cost subjects independent of transmission and distribution activities, the paper studies the method of multi-voltage grade transmission and distribution pricing accounting, which separates the permitted cost from the period cost, and takes voltage grade as the basic object of cost accounting. Combined with H power supply company transmission and distribution pricing cost case analysis, analysis of different voltage levels of transmission and distribution related direct costs, indirect costs. The core is to divide the direct cost and indirect cost between the different voltage levels involved in the process of power product circulation based on the transmission and distribution quantity, and carry forward the calculation step by step. Finally. Through the research and analysis of this paper, it is proved that the multi-voltage grade pricing cost accounting method can solve the shortcomings of the current transmission and distribution pricing cost accounting in China, and it is an effective method to perfect the cost accounting control. It provides reasonable reference for supervision and control of electric power supervision department.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61

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