输配电价改革下电网企业财务管理目标分析与路径探索  

Objective and Path of Financial Management in Power Grid Enterprises under the Electricity Transmission and Distribution Price Reform

作　　者：肖矗 张波 刘娟 XIAO Chu;ZHANG Bo;LIU Juan(Department of Audit,Yulin University,Yulin 719000,China;Yulin Power Supply Company,State Grid Shaanxi Electric Power Co.,Ltd.,Yulin 719000,China)

机构地区：[1]榆林学院审计处,陕西榆林719000 [2]国家电网陕西省电力有限公司榆林供电公司,陕西榆林719000

出　　处：《榆林学院学报》2023年第4期76-83,共8页Journal of Yulin University

基　　金：榆林市科技计划项目(CXY-2020-015-15)。

摘　　要：以准许成本加合理收益、分电压等级核定输配电价的改革政策,给电网企业财务管理赋予了新的目标,电网企业必须要积极应对:为实现成本监审目标,电网企业既要改造收支账套,按照“电压等级”归集输配电成本和收入,同时也要对固定资产重新分类;为实现准许收入最优目标,电网企业可以尝试建立动态输配电成本管理模型,并要用足有利政策,做实有效资产;为应对盈利模式变化趋势,电网企业要尽快树立平台服务观念,扩充服务收入。Determined by allowable cost plus reasonable income and voltage division levels,the electricity transmission and distribution price reform policy endow the financial management of power grid enterprises with a new mission that they must actively respond.Power grid enterprises should not only transform their accounting,collect electricity transmission and distribution cost and income according to voltage level,but also reclassify fixed assets to meet the needs of cost supervision and examination.They should try to establish a dynamic transmission and distribution cost management model,and use sufficient policies to make effective assets to realize the goal of optimal allowable income,and establish the concept of platform service and expand income to respond the change of profit model.

关 键 词：输配电价改革 财务管理目标 路径 

分 类 号：F275[经济管理—企业管理]