基于全成本的煤电企业成本效益分析

发布时间：2018-05-07 10:11

本文选题：煤电企业 + 成本效益　；参考：《华北电力大学》2013年硕士论文

【摘要】：截至2010年，我国一次性能源消费总量中煤炭比重仍达到68.7%，这凸显了我国的能源结构还是以煤为主。这种“以煤为主”的能源消费结构，从根本上来说是由我国的一次性能源生产、消费结构和煤炭资源储量决定的，而这种格局也将在一段时间内保持不变，因此对煤电企业进行成本效益性分析是必要的和必须的。而我国现有煤电企业成本效益分析基于的是传统成本视角，其缺陷在于对内部成本界定不合理，同时又未与外部成本进行有效融合。这成为了现存煤电企业成本效益分析中的瓶颈问题，究其原因主要是没有建立一个基于全成本的经济价值体系，因此本文的主要目标在于对我国煤电企业进行基于全成本的成本效益分析。在此背景下，本文在传统成本视角的基础上建立了全成本视角计量的基本框架，主要包括：（1）对全成本概念的描述，界定全成本的边界和分析范围。（2）全成本内容的确定：内部成本、外部成本，其中外部成本又包括外部经济成本和外部环境成本。（3）全成本各组成本部分的界定和计量。（4）基于全成本的总价值计量体系。通过传统成本视角和全成本视角的比较，可以揭示出现存煤电企业成本效益分析存在的下列问题：（1）煤电链内部成本界定不合理，能源定价机制不合理。（2）煤电链外部成本缺乏有效的计量模式。煤电链的外部成本为3.80×10-1元/Kwh，与其他清洁能源链比如核电链相比，，煤电链总的外部成本是核电链的115倍。通过与国内其他能源形式以及国际相关研究的比较可以看出：（1）煤电链的环境影响严重，外部成本高，总体成本效益性较差，而清洁能源则相对较好。（2）我国煤电链的总外部成本是以核电链为代表的清洁能源的100多倍，该数值远高于发达国家。（3）与国外相比，我国煤电链的成本构成有很明显的差异。最后，通过对全成本视角下的成本效益计量结果的分析，提出了我国煤电企业的发展建议：（1）节约煤炭资源、改善资源利用方式、提高煤炭利用效率；（2）建立合理能源定价机制，调整能源价格。（3）在保证安全生产的前提下，大力发展核电等清洁能源。
[Abstract]:Up to 2010, the proportion of coal in the total amount of disposable energy consumption in China is still 68.7, which highlights the energy structure of our country is mainly coal. This "coal-based" energy consumption structure is fundamentally determined by China's one-time energy production, consumption structure and reserves of coal resources, and this pattern will remain unchanged for some time. Therefore, it is necessary and necessary to analyze the cost benefit of coal power enterprises. However, the cost-benefit analysis of existing coal and power enterprises in China is based on the traditional cost perspective, and its shortcoming is that the definition of internal cost is unreasonable, and at the same time, it is not effectively integrated with external cost. This has become a bottleneck problem in the cost-benefit analysis of existing coal and power enterprises. The main reason is that there is no economic value system based on full cost. Therefore, the main goal of this paper is to analyze the cost-benefit of coal power enterprises in China based on full cost. In this context, based on the traditional cost perspective, this paper establishes the basic framework of total cost perspective measurement, including the description of the concept of total cost. Defining the boundaries and scope of analysis of full cost. 2) determination of full cost content: internal cost, external cost, The external cost includes the external economic cost and the external environmental cost. 3) the definition and measurement of the total cost part of the total cost. 4) the total value measurement system based on the total cost. Through the comparison between the traditional cost perspective and the full cost perspective, it can be revealed that the following problems exist in the cost-benefit analysis of the existing coal power enterprises: 1) the internal cost definition of the coal power chain is unreasonable. The energy pricing mechanism is unreasonable. 2) the external cost of coal electricity chain lacks an effective metering model. The external cost of coal electricity chain is 3.80 脳 10 ~ (-1) Yuan / Kwhwh.Compared with other clean energy chains such as nuclear power chain, the total external cost of coal electricity chain is 115 times that of nuclear power chain. Comparing with other domestic energy sources and relevant international studies, we can see that the environmental impact of the coal power chain is serious, the external cost is high, and the overall cost efficiency is poor. The total external cost of China's coal power chain is more than 100 times that of the nuclear power chain, which is much higher than that of developed countries. Finally, through the analysis of the results of cost-benefit measurement from the perspective of full cost, the paper puts forward the development suggestion of coal power enterprises in China: 1) economizing coal resources, improving the mode of utilization of coal resources, improving the efficiency of coal utilization and establishing a reasonable energy pricing mechanism. Adjust energy price. 3) develop clean energy such as nuclear power under the premise of ensuring safe production.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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