使用权资产确认对价格监管影响研究——以输配电定价成本监审为例  

Analysis of the Impact of Right-of-use Assets Recognition on Price Regulation——The practical work of cost supervision and review for power transmission and distribution pricing

作　　者：杨蕴 张弓 YANG Yun;ZHANG Gong

机构地区：[1]上海市发展改革委 [2]国家发展改革委价格成本和认证中心

出　　处：《价格理论与实践》2024年第12期86-90,共5页Price:Theory & Practice

摘　　要：完善垄断行业价格成本监管,是健全政府定价制度、深化重点领域价格改革的重要内容。本文从输配电定价成本监审工作实践出发,以电网行业为例,探讨2019年起实施的新租赁准则执行后,使用权资产确认对垄断行业价格监管的影响。研究发现:2019年起实施的新租赁准则对使用权资产的合理合法性审核、租赁业务成本核定、监管周期成本收益,以及租赁业务模式影响定价成本项目比重关系等定价成本监审环节产生影响;同时,2019年起实施的新租赁准则对准许成本、准许收益和准许收益率的确定等定价模型产生影响。基于此,应完善价格监管相关制度办法,推动垄断行业企业财政管理制度完善,加强价格管理领域信息化技术运用,以完善垄断行业价格监管、建立约束激励并重的科学定价机制。The perfection of price and cost supervision in monopoly industries is an important component of improving the government-pricing system and deepening price reforms in key areas.Proceeding from the practical work of cost supervision and review for power transmission and distribution pricing,taking the power grid industry as an example,this paper examines the impact of the implementation of the new leasing standard since 2019 on the price supervision in monopoly industries after the recognition of right-of-use assets.The research reveals that the new leasing standard implemented since 2019 has an impact on various aspects of price cost supervision,including the review of the rationality and legality of right-of-use assets,the determination of the cost of leasing business,the cost-benefit in the regulatory cycle,and the proportion relationship of cost items influenced by the leasing business model in the pricing cost review process.Meanwhile,the new leasing standard implemented since 2019 also affects the determination of allowable costs,allowable revenues and allowable return rates in the pricing model.Based on these findings,it is essential to improve relevant institutional approaches for price supervision,promote the refinement of financial management systems in monopolistic industries,and strengthen the application of information technology in price management.These efforts aim to enhance price supervision in monopolistic industries and establish a scientific pricing mechanism that balances constraints and incentives.

关 键 词：使用权资产 价格监管 成本监审 电网行业 垄断行业 

分 类 号：F426.61[经济管理—产业经济] F726