输配电成本监管模式下电网企业成本归集的思考  

Cost Collection of Power Grid Enterprises Under the Mode of Power Transmission and Distribution Cost Supervision

作　　者：王晓芸 刘淑宾 邬良军 WANG Xiaoyun;LIU Shubin;WU Liangjun(Southwest Branch,State Grid Corporation of China,Chengdu 610041,Sichuan Province,China;State Grid Electric Power Research Institute,Sichuan Electric Power Company,Chengdu 610041,Sichuan Province,China;State Grid Aba Power Supply Company,Sichuan Electric Power Company,Aba 623200,Sichuan Province,China)

机构地区：[1]国家电网公司西南分部,四川成都610041 [2]国网四川省电力公司电力科学研究院,四川成都610041 [3]国网四川省电力公司阿坝供电公司,四川阿坝623200

出　　处：《电力与能源》2020年第5期645-646,653,共3页Power & Energy

摘　　要：随着电力体制改革进一步深入,一方面电网经营企业产品成本将经过严苛的成本监审进而核定合理的输配电价格,需主动适应社会监管要求,另一方面电网经营企业的产品成本核算需严格按照成本核算制度规范执行,但两个监管层面的成本归集口径不一致导致信息反馈结果不同。从监管和核算制度两个层面的现状和差异着手,试图建立两者之间的融合,进而既满足在当前形势下的改革监管需求,又满足会计制度核算要求。With the further electric power system reform,on the one hand,grid management enterprise product cost will go through tough cost supervision and auditing for verified reasonable transmission and distribution price,so the enterprises need to take the initiative to meet the regulatory requirements of society;on the other hand,power grid enterprise product cost accounting should be in strict accordance with the specification execution cost accounting system,but the cost of the two regulatory levels have different cost accounting standards,resulting in inconsistent information feedback.Starting from the current situation and differences of supervision and accounting system,this paper aims to establish an integration between them,so as to meet both the regulatory reform requirements and the accounting system requirements under the current situation.

关 键 词：电网企业 输配电价格 成本监审 

分 类 号：TM31[电气工程—电机]