新电改背景下输配电成本精细化核算体系研究

发布时间：2018-01-31 01:51

本文关键词： 新电改输配电成本精细化核算体系　出处：《财会通讯》2017年35期 　论文类型：期刊论文

【摘要】：伴随着输配电价改革的逐步推进,我国电网企业监管和管理会计所需的各类信息载体的实际应用程度无法满足输配电价改革的信息披露要求,也无法适应电力改革背景下的精准投资、提质增效管理需求。为了适应内、外部成本信息披露要求,电网企业迫切需要建立输配电成本精细化核算体系。本文借鉴海外经验,以国网江苏电力为研究对象,分析其会计核算现状,构建以管理辅助信息维度为基础,集日常归集、月末结转以及报表展示为一体的输配电成本精细化核算体系,以满足外部监管要求和未来精益化管理的需要。
[Abstract]:With the gradual promotion of transmission and distribution price reform, the actual application of all kinds of information carriers needed for the supervision and management accounting of power grid enterprises in China can not meet the information disclosure requirements of transmission and distribution price reform. Also can not adapt to the background of power reform precision investment, quality and efficiency management requirements. In order to adapt to the internal, external cost information disclosure requirements. Power grid enterprises urgently need to establish a fine accounting system of transmission and distribution costs. This paper draws lessons from overseas experience, takes Jiangsu Power Company as the research object, analyzes the current accounting situation of Jiangsu Electric Power Company, and constructs the management auxiliary information dimension as the foundation. The detailed accounting system of transmission and distribution cost is integrated with daily collection, month-end carry-over and report presentation to meet the needs of external supervision and future lean management.
【作者单位】：国家电网公司;埃森哲(中国)有限公司;
【分类号】：F426.61
【正文快照】： 图2准许收入构成例,在能源市场上购买产能需求(零售需求)供给(产能)图1电力行业价值链一、研究背景2015年3月《中共中央国务院关于进一步深化电力体制改革的若干意见》(中发[2015]9号,以下简称9号文)发布,新一轮电改由此拉开了序幕。其中,电价改革是本轮改革尤为重要的一环,而

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