發(fā)布時間：2018-07-06 20:18

  本文選題：熱電聯(lián)產(chǎn) + 成本核算��； 參考：《山東大學(xué)》2015年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)社會發(fā)展和人民生活水平逐步提高,工業(yè)化、城鎮(zhèn)化加速發(fā)展,全國供熱需求增長迅速,新增及改造供熱面積規(guī)�？焖贁U(kuò)大。特別是近期空氣質(zhì)量惡化引起全國上下和世界輿論的廣泛關(guān)注,下一步城市中供熱小鍋爐的改建進(jìn)度將進(jìn)一步加快。熱電聯(lián)產(chǎn)機(jī)組由于具有同步建成脫硫、脫硝、高效率除塵器等環(huán)保設(shè)施,充分利用生產(chǎn)余熱,生產(chǎn)廢水回收等特有的環(huán)保優(yōu)勢,再加上其國際公認(rèn)的熱電聯(lián)產(chǎn)生產(chǎn)模式高效節(jié)能的特性,勢必成為城鎮(zhèn)和工業(yè)集中供熱的首選,我國熱電聯(lián)產(chǎn)裝機(jī)將占有越來越大的比例,供熱市場前景十分廣闊。由于我國熱價等相關(guān)供熱政策是由地方政府制定,整個供熱行業(yè)也沒有統(tǒng)一管理,再加上參與供熱的企業(yè)熱源形式的多樣性,目前熱電聯(lián)產(chǎn)企業(yè)的管理基本上是結(jié)合地方政策等特點(diǎn),沒有形成統(tǒng)一規(guī)范的管理模式和指標(biāo)體系,很多企業(yè)在管理的規(guī)范程度上還有大量的工作可做。同時,熱電聯(lián)產(chǎn)機(jī)組在生產(chǎn)熱和電的過程當(dāng)中,大部分生產(chǎn)設(shè)備共用,生產(chǎn)熱和電的工作介質(zhì)一一蒸汽和凝結(jié)水也很大程度上共用,因此,熱電聯(lián)產(chǎn)綜合效益的計算和電熱成本分?jǐn)傄恢币詠硎抢_生產(chǎn)企業(yè)的一個問題。本文在查閱大量資料的基礎(chǔ)上,結(jié)合作者自身近20年的熱電聯(lián)產(chǎn)企業(yè)工作和管理經(jīng)驗,從供熱抽汽對發(fā)電量影響的角度上,對熱電聯(lián)產(chǎn)的電、熱成本如何分?jǐn)傔M(jìn)行了研究,闡述了熱電聯(lián)產(chǎn)綜合效益產(chǎn)生的根源,為熱電聯(lián)產(chǎn)的項目決策和運(yùn)營成本核算提供了一個新的參考角度。同時,本文作者針對熱電聯(lián)產(chǎn)企業(yè)的管理指標(biāo)體系的建立做了相關(guān)論述,熱電聯(lián)產(chǎn)企業(yè)指標(biāo)管理體系主要分兩部分：通用部分和熱網(wǎng)部分。通用部分主要指通過熱電聯(lián)產(chǎn)機(jī)組和換熱首站進(jìn)行躉售供暖的熱電聯(lián)產(chǎn)企業(yè)應(yīng)建立的指標(biāo)體系；熱網(wǎng)部分是指熱網(wǎng)企業(yè)應(yīng)建立的指標(biāo)體系。并對相關(guān)重要指標(biāo)的管理和考核提出了參考意見。
[Abstract]:With the development of our country's economy and society and the improvement of people's living standard, industrialization and urbanization, the national heating demand is increasing rapidly, and the scale of new and reformed heating area is expanding rapidly. Especially the recent deterioration of air quality has aroused widespread concern of the whole country and the world public opinion. The next step is to speed up the reconstruction of small heating boilers in cities. Due to the simultaneous construction of desulfurization, denitrification, high efficiency dust catcher and other environmental protection facilities, cogeneration units make full use of the unique environmental protection advantages such as waste heat from production and recovery of waste water from production. Combined with the internationally recognized characteristics of high efficiency and energy saving of the cogeneration production mode, it is bound to become the first choice of central heating in towns and industries. The cogeneration and installation of heat and power in China will occupy an increasing proportion, and the market prospect of heating will be very broad. Since the relevant heating policies in China, such as heat prices, are formulated by local governments, there is no unified management of the entire heating industry, coupled with the diversity of the forms of heat sources of enterprises involved in heating. At present, the management of cogeneration enterprises is basically combined with the characteristics of local policies, and there is no unified and standardized management model and index system. Many enterprises still have a lot of work to do in the standard degree of management. At the same time, in the process of producing heat and electricity, most of the production equipment is shared, and the working medium of heat and electricity production, steam and condensate water, are also shared to a large extent. The calculation of the comprehensive benefit of cogeneration and the allocation of the electrothermal cost have always been a problem puzzling the production enterprises. On the basis of consulting a large amount of data and combining the author's experience in the work and management of cogeneration enterprises in the past 20 years, from the point of view of the influence of heating and extraction steam on the generation of electricity, this paper studies how to share the electricity and heat cost of the cogeneration of heat and power. This paper expounds the origin of the comprehensive benefit of cogeneration, and provides a new reference angle for the project decision and operation cost accounting of cogeneration. At the same time, the author discusses the establishment of the management index system of the cogeneration enterprise. The index management system of the cogeneration enterprise is divided into two parts: the common part and the heat network part. The general part mainly refers to the index system which should be established by the heat and power cogeneration unit and the first heat exchange station, and the heat network part refers to the index system which should be established by the heat network enterprise. The paper also puts forward some suggestions on the management and examination of relevant important indicators.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275;F299.24

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本文編號：2103969