基于监管的电网企业成本核算与信息披露研究
发布时间：2019-03-14 19:55
【摘要】：本文从电力监管的角度,以掌控电网企业的成本真实状况为目的,从成本核算和信息披露的基本特征入手,建立区分生产成本与期间费用、以电压等级为具体成本对象的电力产品成本核算框架以及相应的成本信息披露体系,为电力监管机构衡量电网企业经营状况的真实性与合理性、制定有效的监管政策提供客观依据。本文认为目前的电力产品成本中应剥离与输配售业务无关的费用科目;以各环节电量为分配基础对电力产品流转过程中的直接成本与间接成本进行划分；并应结合电能的流转过程,以不同电压等级为成本对象进行分步核算结转。相应地,电力产品成本信息披露要结合购电成本、输配电成本的总量及单位成本、以及期间费用的归集进行：对购电成本信息披露主要体现购电来源的结构不同；输配电成本信息披露则应考虑在目前监管机构获取的信息仍滞后于电网企业经营管理实际现状的情况下,将输配电成本科目进行进一步的细化披露；以及针对基于不同电压等级进行的输配成本核算结果进行分环节电压等级总成本及单位成本的优化披露,电网企业成本披露的优化设计建立在对电网成本核算进行按电压等级分步核算的基础上。
[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.
【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
本文编号：2440320
[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.
【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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