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MBA毕业论文_基于成本核算的输配电定价机制研究DOC

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I 摘要 随着中国电力市场化改革进程不断深入,输配电价进入改革的关键阶段。国务院于 2015 年 3 月下发 9 号文件提出进行输配电价改革试点工作,紧接着 2017 年提出了《省级 电网输配电定价方法》方案。该方案提出建立规则明晰、监管有序、公平合理的独立输配 电价定价体系,这次改革主要采用政府监管的方式来确定电网企业的准许收入,从而规避 了电网企业通过购销价格差价来获取营业利润。 现阶段来说国内的电网企业成本核算体制不够完善,在成本核算中通常把非生产性费 用也包括在内,没有显示出电网企业的真实成本。并且,根据《输配电价定价办法》要求, 输配电价要逐步过渡从购销价格差价转变为按“准许成本加合理收益”为原则核算,最后 实现根据不同的电压等级来制定相应的输配电价。然而现阶段国内的电网企业还没有实现 根据不同电压等级合理分摊输配电价,这影响了输配电价政策的合理性和标准性。 本文主要研究电网企业的准许收入以及实现按电压等级制定相应的输配电价,通过参 考国内外输配电价定价方法的研究基础,来区分输配电价相关成本并完成价内税金和准许 收益的核算。同时依据相应的成本定价理论,来构建分电压等级制定输配电价定价模型。 然后基于BARY曲线为不同电压等级负荷率用户进行负荷率电价的可选择性的实行提供理 论证明。最后根据同一电压等级电力用户的不同负荷特性选择适合自己的可选择性电价套 餐组合,为分电压等级核定输配电价以及可选择性负荷率的定价机制研究提供指导建议。 基于分电压等级核定输配电价定价方法以及构建负荷率电价可选择性电价套餐组合在电 价、新管理模式、差异化套餐等方面稍微领先,结论不仅可以为电网企业负荷率电价指明 方向,同时也使用户能够合理承担相应的供电成本。 关键词,输配电价;分电压等级;准许收入;负荷率电价;电价套餐组合东北电力大学硕士学位论文 II Abstract With the continuous deepen of China's power market reform,transmission and distribution prices enter the critical stage of reform. The State Council issud Document No. 9 to propose a pilot project for reform of transmission and distribution prices in March 2015, then the provincial power grid transmission and distribution pricing method scheme was proposed in 2017. The scheme proposed to establish an independent transmission and distribution pricing system with clear rules, orderly supervision, and fair and equitable, this reform mainly adopts the way of government supervision to determine the business income of power grid enterprises, thus avoiding the way that power grid enterprises obtain profits through the price difference between purchase and sale. At this stage, the cost accounting system of domestic power grid enterprises is not perfect, and the non-productive cost is usually included in the cost accounting, which does not show the real cost of power grid enterprises, according to the Transmission and Distribution Pricing Method, the transmission and distribution price should be gradually changed from the purchase and sale price difference to the permitted cost plus reasonable income principle, and finally form the corresponding transmission and distribution price according to different voltage levels. However, at this stage, domestic power grid enterprises have not formed the reasonable distribution of transmission and distribution prices according to different voltage levels, which affects the rationality and standardization of the transmission and distribution price policy. This paper mainly studies the permit income of power grid enterprises and forms the corresponding transmission and distribution price according to the voltage level. By referring to the research basis of domestic and international transmission and distribution pricing methods, we can distinguish the transmission and distribution related costs and complete the accounting of the in-tax taxes and permitted income. At the same time, according to the corresponding cost pricing theory, the sub-voltage level is constructed to formulate the transmission and distribution pricing related model. Then based on the BARY curve, which can provide a theoretical proof of the selective implementation of the load rate electricity price for different voltage level load rate users. Finally, according to the different load characteristics of the power users of the same voltage level, to select a suitable combination of electricity price packages, providing guidance and suggestions for pricing mechanism research of transmission and distribution price and optional load rate with different voltage levels. The method of calculating transmission and distribution price by voltage level and the optional combination of load rate electricity price areIII slightly ahead in electricity price, new management mode and differential package. The conclusion can not only indicate the direction of load rate price for power grid enterprises, but also enable users to reasonably bear the corresponding power supply costs. Keywords: transmission-distribution price; voltage level; permitted income; load rate electricity price; electricity price package combination 东北电力大学硕士学位论文东北电力大学硕士学位论文 IV 目 录 摘要..................................................................................................................................................I Abstract ..........................................................................................................................................II 第 1 章 绪论.................................................................................................................................1 1.1 研究背景和研究意义....................................................................................................1 1.1.1 研究背景...............................................................................................................1 1.1.2 研究意义...............................................................................................................1 1.2 国内外研究综述............................................................................................................2 1.2.1 国外研究现状.......................................................................................................2 1.2.2 国内研究现状.......................................................................................................4 1.2.3 国内外研究现状小结...........................................................................................5 1.3 研究思路和创新点........................................................................................................6 1.3.1 研究思路...............................................................................................................6 1.3.2 创新点...................................................................................................................6 1.4 技术路线图....................................................................................................................6 第 2 章 我国输配电价的发展进程与理论分析.........................................................................8 2.1 电力市场电价改革发展进程........................................................................................8 2.1.1 我国电价改革政策概述.......................................................................................8 2.1.2 电价改革历史概况...............................................................................................9 2.2 我国输配电价理论分析................................................................................................9 2.2.1 输配电价定价基本目标.......................................................................................9 2.2.2 输配电价定价方法.............................................................................................10 2.2.3 SWOT 分析..........................................................................................................12 2.3 本章小结......................................................................................................................13 第 3 章 输配电定价机制研究...................................................................................................14 3.1 传统购销差价下的输配电价......................................................................................14 3.2