本文選題：煤電企業(yè) + 成本效益��； 參考：《華北電力大學》2013年碩士論文

【摘要】：截至2010年，我國一次性能源消費總量中煤炭比重仍達到68.7%，這凸顯了我國的能源結構還是以煤為主。這種“以煤為主”的能源消費結構，從根本上來說是由我國的一次性能源生產(chǎn)、消費結構和煤炭資源儲量決定的，而這種格局也將在一段時間內(nèi)保持不變，因此對煤電企業(yè)進行成本效益性分析是必要的和必須的。而我國現(xiàn)有煤電企業(yè)成本效益分析基于的是傳統(tǒng)成本視角，其缺陷在于對內(nèi)部成本界定不合理，同時又未與外部成本進行有效融合。這成為了現(xiàn)存煤電企業(yè)成本效益分析中的瓶頸問題，究其原因主要是沒有建立一個基于全成本的經(jīng)濟價值體系，因此本文的主要目標在于對我國煤電企業(yè)進行基于全成本的成本效益分析。 在此背景下，本文在傳統(tǒng)成本視角的基礎上建立了全成本視角計量的基本框架，主要包括：（1）對全成本概念的描述，界定全成本的邊界和分析范圍。（2）全成本內(nèi)容的確定：內(nèi)部成本、外部成本，其中外部成本又包括外部經(jīng)濟成本和外部環(huán)境成本。（3）全成本各組成本部分的界定和計量。（4）基于全成本的總價值計量體系。通過傳統(tǒng)成本視角和全成本視角的比較，可以揭示出現(xiàn)存煤電企業(yè)成本效益分析存在的下列問題：（1）煤電鏈內(nèi)部成本界定不合理，能源定價機制不合理。（2）煤電鏈外部成本缺乏有效的計量模式。 煤電鏈的外部成本為3.80×10-1元/Kwh，與其他清潔能源鏈比如核電鏈相比，，煤電鏈總的外部成本是核電鏈的115倍。通過與國內(nèi)其他能源形式以及國際相關研究的比較可以看出：（1）煤電鏈的環(huán)境影響嚴重，外部成本高，總體成本效益性較差，而清潔能源則相對較好。（2）我國煤電鏈的總外部成本是以核電鏈為代表的清潔能源的100多倍，該數(shù)值遠高于發(fā)達國家。（3）與國外相比，我國煤電鏈的成本構成有很明顯的差異。 最后，通過對全成本視角下的成本效益計量結果的分析，提出了我國煤電企業(yè)的發(fā)展建議：（1）節(jié)約煤炭資源、改善資源利用方式、提高煤炭利用效率；（2）建立合理能源定價機制，調(diào)整能源價格。（3）在保證安全生產(chǎn)的前提下，大力發(fā)展核電等清潔能源。
[Abstract]:Up to 2010, the proportion of coal in the total amount of disposable energy consumption in China is still 68.7, which highlights the energy structure of our country is mainly coal. This "coal-based" energy consumption structure is fundamentally determined by China's one-time energy production, consumption structure and reserves of coal resources, and this pattern will remain unchanged for some time. Therefore, it is necessary and necessary to analyze the cost benefit of coal power enterprises. However, the cost-benefit analysis of existing coal and power enterprises in China is based on the traditional cost perspective, and its shortcoming is that the definition of internal cost is unreasonable, and at the same time, it is not effectively integrated with external cost. This has become a bottleneck problem in the cost-benefit analysis of existing coal and power enterprises. The main reason is that there is no economic value system based on full cost. Therefore, the main goal of this paper is to analyze the cost-benefit of coal power enterprises in China based on full cost. In this context, based on the traditional cost perspective, this paper establishes the basic framework of total cost perspective measurement, including the description of the concept of total cost. Defining the boundaries and scope of analysis of full cost. 2) determination of full cost content: internal cost, external cost, The external cost includes the external economic cost and the external environmental cost. 3) the definition and measurement of the total cost part of the total cost. 4) the total value measurement system based on the total cost. Through the comparison between the traditional cost perspective and the full cost perspective, it can be revealed that the following problems exist in the cost-benefit analysis of the existing coal power enterprises: 1) the internal cost definition of the coal power chain is unreasonable. The energy pricing mechanism is unreasonable. 2) the external cost of coal electricity chain lacks an effective metering model. The external cost of coal electricity chain is 3.80 脳 10 ~ (-1) Yuan / Kwhwh.Compared with other clean energy chains such as nuclear power chain, the total external cost of coal electricity chain is 115 times that of nuclear power chain. Comparing with other domestic energy sources and relevant international studies, we can see that the environmental impact of the coal power chain is serious, the external cost is high, and the overall cost efficiency is poor. The total external cost of China's coal power chain is more than 100 times that of the nuclear power chain, which is much higher than that of developed countries. Finally, through the analysis of the results of cost-benefit measurement from the perspective of full cost, the paper puts forward the development suggestion of coal power enterprises in China: 1) economizing coal resources, improving the mode of utilization of coal resources, improving the efficiency of coal utilization and establishing a reasonable energy pricing mechanism. Adjust energy price. 3) develop clean energy such as nuclear power under the premise of ensuring safe production.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.61

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