电网企业固定成本分摊方法及其应用

发布时间：2018-03-02 07:29

本文关键词： 电网企业固定成本分摊负荷率　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着电力市场改革的逐步深化,销售电价的改革已成为其中不可忽视的重点。在竞争市场环境下,电网公司允许包括发电厂和购电用户在内的所有用户都能够公开、公平地使用电力网络,并将电能经济、优质地输送达用电终端消费者手中,并从中收取合理的费用。而销售电价制定的关键点在于如何合理的分摊电力成本,在兼顾用户真实使用电力程度的情况下,充分回收成本。但是由于体制受限,我国长期实行固定销售电价,国家和各省对输配电费用实行严格上限价格管制,成本分摊方法理论与实际运用都存在着大片空白。又因固定成本在电力成本中占有绝大部分比例,因此研究电网企业固定成本分摊对加快国内电价市场改革具有重要的理论和实践意义。针对上述问题,对现有一般企业成本分摊理论进行梳理分析,对比财务成本与定价成本的差异性,并得出通用分摊公式；同时结合电网企业的特殊性,综述电网企业固定成本分摊理论与常用方法,比较其优劣；随后在分析A省电网企业现状的基础上,指出其固定成本分摊问题,并提出负荷率电价下的固定成本分摊改进模型,此分摊方法能有效避免交叉补贴的现象,有利于公平合理的分摊系统负荷容量,同时为确定用户可接受价格打下基础。从理论意义上看,本文通过对现有的各种固定成本分摊方法进行对比分析,完善与改进基于不同电压等级及同一等级不同用户下的固定成本分摊方法,建立一套较为完善的分摊固定成本计算体系。从现实意义上看,固定成本分摊理论尚未在实际操作中加以实施,理论与实践之间仍然存在较大差距。本文通过对改进后的成本分摊计算体系进行应用,验证其实际可行性,进而分析成本合理分摊在社会福利最大化的情况下,如何影响A企业利润,为电价改革奠定实践基础。
[Abstract]:With the gradual deepening of the reform of the electricity market, the reform of the sale price has become an important part of the reform. In a competitive market environment, grid companies allow all users, including power plants and consumers, to be made public. Fair use of the power network, and electricity economy, high-quality transmission to the end of the power consumer hands, and charged a reasonable fee. And the key point of pricing is how to reasonably share the cost of electricity, In the case of taking into account the extent to which users use electricity in real terms, full cost recovery is achieved. However, due to system constraints, China has for a long time adopted a fixed selling price for electricity, and the state and provinces exercise strict upper limit price control on transmission and distribution charges. There is a large gap in the theory and practice of the cost allocation method, and because the fixed cost accounts for most of the power cost, Therefore, it is of great theoretical and practical significance to study the fixed cost allocation of power grid enterprises in order to accelerate the reform of domestic electricity price market. The difference between financial cost and pricing cost is compared, and the general allocation formula is obtained, at the same time, combined with the particularity of power grid enterprises, the theory and common methods of fixed cost allocation for power grid enterprises are summarized, and the advantages and disadvantages are compared. Then on the basis of analyzing the current situation of provincial power grid enterprises, this paper points out the problem of fixed cost allocation, and puts forward an improved model of fixed cost allocation under load rate electricity price, which can effectively avoid the phenomenon of cross-subsidization. It is advantageous to share the load capacity of the system fairly and reasonably, and to lay the foundation for determining the acceptable price of the user. From the theoretical point of view, this paper makes a comparative analysis of the existing fixed cost allocation methods. To perfect and improve the fixed cost allocation method based on different voltage levels and different users of the same grade, a set of relatively perfect fixed cost calculation system is established. The theory of fixed cost allocation has not been implemented in practice, and there is still a big gap between theory and practice. Then it analyzes how the reasonable allocation of cost in the case of maximizing social welfare will affect the profit of enterprise A and lay a practical foundation for the reform of electricity price.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

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