我国供电企业电费风险管理研究

发布时间：2018-07-14 12:39

【摘要】：电费回收直接影响供电企业经济运行质量的好坏,是电力企业发展的必要要件。而电作为一种特殊商品和人们长期以来“先使用后缴款”惯例,导致供电企业要承担客户用电后不按期按约缴纳电费、拒绝逃避缴纳电费或丧失偿债能力等各种风险。电力的许多工作都涉及到千家万户、各行各业,经常会受到很多外界因素的干扰,给电费回收工作带来诸多的不便和风险。因此,对供电公司的电费风险管理进行研究,具有非常重要的理论和现实意义。本文采用文献分析、案例分析、比较分析、层次分析法和德尔菲法以及定性定量分析相结合等方法,从供电企业在回收电费时的风险点入手,层层剖析,以新泰供电公司为例就如何加强我国供电企业电费风险管理进行思考,并提出相应对策。首先,阐释了供电企业电费风险管理的基本概念与方法。其次,从电力销售特点、电费管理现状、售电量情况、电费回收的风险管理等方面分析了供电企业电费风险管理的现状。接着,以新泰供电公司为实际案例,从风险识别、风险评估、风险控制、风险处理对其电费风险管理进行了全面论证。并基于层次分析法和德尔菲法,构建了供电企业电费回收风险管理信用评价指标体系,实现对企业电费风险的评估。通过实际案例验证了风险管理相关理论及方法在供电公司电费风险管理中的可行性、合理性和可靠性。最后,得出本文的研究结论,并针对现状提出推广购电制度、分次划拨制度、预付电费制度等新型电费缴费形式的针对性建议。
[Abstract]:The recovery of electricity directly affects the quality of economic operation of power supply enterprises and is a necessary element for the development of power enterprises. As a kind of special commodity and the tradition of "first using and then paying" for a long time, power supply enterprises have to bear all kinds of risks such as customers' failure to pay electricity on time, refusing to pay electricity or incapacity to pay debt. A lot of work of electric power involves thousands of households, all kinds of industries, often by a lot of external factors interference, bring a lot of inconvenience and risk to the work of electricity recovery. Therefore, it is of great theoretical and practical significance to study the risk management of electricity charges in power supply companies. This paper adopts the methods of literature analysis, case analysis, comparative analysis, analytic hierarchy process and Delphi method, as well as qualitative and quantitative analysis, starting with the risk points of power supply enterprises in the recovery of electricity charges. Taking Xintai Power supply Company as an example, this paper discusses how to strengthen the risk management of electricity charges in power supply enterprises of our country, and puts forward corresponding countermeasures. Firstly, the paper explains the basic concept and method of electricity risk management in power supply enterprises. Secondly, the paper analyzes the current situation of electricity cost risk management in power supply enterprises from the aspects of the characteristics of electricity sales, the current situation of electricity charge management, the situation of electricity sales, the risk management of electricity recovery and so on. Then, taking Xintai Power supply Company as a practical case, the paper demonstrates the risk management of electricity charges from risk identification, risk assessment, risk control and risk management. Based on the analytic hierarchy process (AHP) and Delphi method, the credit evaluation index system of electricity recovery risk management in power supply enterprises is constructed to realize the evaluation of the electricity cost risk. The feasibility, rationality and reliability of risk management theory and method in power supply company are verified by practical cases. Finally, the conclusion of this paper is drawn, and according to the current situation, the paper puts forward some suggestions on how to popularize the electricity purchase system, the distribution system, the prepaid tariff system and other new forms of electricity payment.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F272.3

【参考文献】