本文選題：輸配電價 + 成本加收益管制模式�。� 參考：《華北電力大學》2017年碩士論文

【摘要】：2015年3月,隨著《關于進一步深化電力體制改革的若干意見》(“9號文”)的出臺,新一輪的電力體制改革重裝上陣。我國當前已完成了發(fā)電側的分離,輸配售環(huán)節(jié)仍為一體。因此,放開售電市場,引入競爭機制,進行輸配電價改革成為了本次電改的核心。此次輸配電價的改革力度大,實踐操作性較強。到目前為止,輸配電價改革已覆蓋至全國18個省級電網和1個區(qū)域電網,相關電改的配套措施也得到不斷完善。我國實行的是成本加收益管制模式,在這一模式下,準許成本和準許收益是影響輸配電價的關鍵參數。從實踐需求角度分析,隨著改革試點的不斷擴大,輸配電價測算過程中關于準許成本和準許收益的核定出現了一些亟待解決的問題。從理論角度分析,發(fā)現現有文獻的研究重點主要集中在對輸配電價管制模型的選擇以及改進方面;電改實施以來,最新的輸配電價改革相關文獻主要集中在對現有改革成效的分析以及提出相應的對策和建議等理論層面研究上。由此看來,當前文獻缺乏對成本加收益管制模型具體實施的相關實踐性研究,無法滿足當前輸配電價測算的實踐需求。因此,本文結合試點改革方案和某省級電網公司的實際情況,對輸配電價制定中準許成本和準許收益進行研究。該研究具有實踐和理論雙重意義。本文的研究內容主要分為理論分析和實證分析兩部分。理論分析部分對現有文獻、相關基礎理論以及成本加收益管制模式下的參數進行了分析研究。本文結合我國實際情況分析了兩個關鍵參數以及具體影響因素,為后續(xù)實證分析奠定了基礎。實證分析部分以輸配電價改革試點方案為依據,結合某省級電網公司測算輸配電價的實際情況,從含義、范圍及水平方面分析了影響準許成本和準許收益的各個具體參數。準許成本由折舊和運行維護費用構成。通過分析發(fā)現試點方案限定的定價折舊率和運行維護費水平偏低,與電網企業(yè)的實際情況差距較大,不利于電網企業(yè)的持續(xù)發(fā)展。在分析了當前我國電網企業(yè)固定資產的經濟使用壽命水平和投資需求之后,得出我國適合較高定價折舊率的結論。提出了加強企業(yè)內部控制,設計與監(jiān)管模型相適應的財務核算體系等對策和建議。準許收益由可計提收益的有效資產和投資回報率構成。試點方案中對可計提收益有效資產的范圍界定不明確,導致輸配電價實際測算中內部電廠、特高壓、輔業(yè)資產等特定資產與輸配業(yè)務的相關性界定不清晰。為滿足實踐需求,本文建議要更加詳細地界定納入可計提收益有效資產的范圍,可按照直接或間接的相關程度分不同比例計入。關于投資回報率,試點方案以加權平均資本成本來作為允許投資回報率不合理,其水平偏低,與資本市場水平差距較大,無法滿足企業(yè)的投資需求。本文選取電力、熱力生產和供應業(yè),燃氣生產和供應業(yè),以及水的生產和供應業(yè)這三個行業(yè)作為類比行業(yè),結合資本資產定價模型和投資決策理論,以類比行業(yè)的加權平均資本成本為下限,其投資回報率為上限,確定了電網企業(yè)合理投資回報率的范圍為[7.45%,9.43%],能夠為監(jiān)管者提供一定的參考和借鑒。
[Abstract]:In March 2015, with the introduction of some opinions on further deepening the reform of the power system ("No. 9"), a new round of power system reform was reassembled. China has completed the separation of power generation side and the link of distribution and distribution is still one. Therefore, it is this time to open up the market of electricity sale, introduce the competition mechanism, and carry out the reform of the transmission and distribution price. At present, the reform of transmission and distribution price has been covered by 18 provincial power grids and 1 regional power grids, and the relevant measures for the related electricity reform have been continuously perfected. In our country, the cost plus revenue management model is implemented, and the cost and permission are permitted under this model. From the point of view of practical demand, with the continuous expansion of the reform pilot, there are some urgent problems to be solved about the approved cost and the approved income in the calculation process of the transmission and distribution price. From the theoretical point of view, the main focus of the present research is mainly on the transmission and distribution price pipe. Since the implementation of electric reform, the latest literature on the reform of transmission and distribution prices is mainly focused on the analysis of the effectiveness of the existing reform and the corresponding countermeasures and suggestions. Therefore, it seems that the current literature lacks practical research on the implementation of the cost plus benefit control model. It is unable to meet the practical demand of current transmission and distribution price measurement. Therefore, this paper, combining the pilot reform scheme and the actual situation of a provincial Power Grid Corp, studies the permitted cost and permitted income in the formulation of transmission and distribution prices. The research has both practical and theoretical significance. The main contents of this paper are divided into theoretical analysis and empirical analysis two. The theoretical analysis part analyses the existing literature, the relevant basic theory and the parameters of the cost plus revenue control model. In this paper, two key parameters and specific factors are analyzed in the light of the actual situation in China. The empirical analysis part is based on the pilot scheme for the reform of the transmission and distribution price. According to the actual situation of a provincial Power Grid Corp to calculate the price of transmission and distribution, from the meaning, scope and level, the specific parameters affecting the permitted cost and the permitted income are analyzed. The permitted cost is made up of depreciation and operation maintenance costs. The gap between the actual situation of the power grid enterprises is large and it is not conducive to the continuous development of the power grid enterprises. After analyzing the current economic life span and the investment demand of the fixed assets of the power grid enterprises in China, the conclusion is drawn that our country is suitable for the higher depreciation rate of the pricing, and puts forward the finance to strengthen the internal control of the enterprise and the design and the supervision model. It is not clear that the scope of the effective assets of the proposed income is unclear, which leads to the unclear definition of the correlation between the specific assets of the internal power plant, the UHV, the auxiliary assets and other assets in the actual calculation of the transmission and distribution price. In order to meet the practical needs, this paper suggests a more detailed definition of the scope of the effective assets included, which can be divided into different proportions in accordance with the direct or indirect correlation. As to the rate of return on investment, the pilot scheme takes the weighted average capital cost as an irrational return rate, and its level is low and the capital market water is low. In this paper, three industries, such as electric power, thermal production and supply industry, gas production and supply industry, and water production and supply industry, are used as analogy industries, combined with the capital asset pricing model and investment decision theory, with the weighted average capital cost of the industry as the lower limit, and its investment returns. The rate of return is the upper limit, and the range of reasonable return on investment for power grid enterprises is determined to be [7.45%, 9.43%], which can provide some reference for regulators.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F406.7

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