本文關(guān)鍵詞： 電網(wǎng)企業(yè) 固定成本分?jǐn)?負(fù)荷率　出處：《長(zhǎng)沙理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著電力市場(chǎng)改革的逐步深化,銷售電價(jià)的改革已成為其中不可忽視的重點(diǎn)。在競(jìng)爭(zhēng)市場(chǎng)環(huán)境下,電網(wǎng)公司允許包括發(fā)電廠和購(gòu)電用戶在內(nèi)的所有用戶都能夠公開、公平地使用電力網(wǎng)絡(luò),并將電能經(jīng)濟(jì)、優(yōu)質(zhì)地輸送達(dá)用電終端消費(fèi)者手中,并從中收取合理的費(fèi)用。而銷售電價(jià)制定的關(guān)鍵點(diǎn)在于如何合理的分?jǐn)傠娏Τ杀?在兼顧用戶真實(shí)使用電力程度的情況下,充分回收成本。但是由于體制受限,我國(guó)長(zhǎng)期實(shí)行固定銷售電價(jià),國(guó)家和各省對(duì)輸配電費(fèi)用實(shí)行嚴(yán)格上限價(jià)格管制,成本分?jǐn)偡椒ɡ碚撆c實(shí)際運(yùn)用都存在著大片空白。又因固定成本在電力成本中占有絕大部分比例,因此研究電網(wǎng)企業(yè)固定成本分?jǐn)倢?duì)加快國(guó)內(nèi)電價(jià)市場(chǎng)改革具有重要的理論和實(shí)踐意義。針對(duì)上述問題,對(duì)現(xiàn)有一般企業(yè)成本分?jǐn)偫碚撨M(jìn)行梳理分析,對(duì)比財(cái)務(wù)成本與定價(jià)成本的差異性,并得出通用分?jǐn)偣�；同時(shí)結(jié)合電網(wǎng)企業(yè)的特殊性,綜述電網(wǎng)企業(yè)固定成本分?jǐn)偫碚撆c常用方法,比較其優(yōu)劣；隨后在分析A省電網(wǎng)企業(yè)現(xiàn)狀的基礎(chǔ)上,指出其固定成本分?jǐn)倖栴},并提出負(fù)荷率電價(jià)下的固定成本分?jǐn)偢倪M(jìn)模型,此分?jǐn)偡椒苡行П苊饨徊嫜a(bǔ)貼的現(xiàn)象,有利于公平合理的分?jǐn)傁到y(tǒng)負(fù)荷容量,同時(shí)為確定用戶可接受價(jià)格打下基礎(chǔ)。從理論意義上看,本文通過對(duì)現(xiàn)有的各種固定成本分?jǐn)偡椒ㄟM(jìn)行對(duì)比分析,完善與改進(jìn)基于不同電壓等級(jí)及同一等級(jí)不同用戶下的固定成本分?jǐn)偡椒?建立一套較為完善的分?jǐn)偣潭ǔ杀居?jì)算體系。從現(xiàn)實(shí)意義上看,固定成本分?jǐn)偫碚撋形丛趯?shí)際操作中加以實(shí)施,理論與實(shí)踐之間仍然存在較大差距。本文通過對(duì)改進(jìn)后的成本分?jǐn)傆?jì)算體系進(jìn)行應(yīng)用,驗(yàn)證其實(shí)際可行性,進(jìn)而分析成本合理分?jǐn)傇谏鐣?huì)福利最大化的情況下,如何影響A企業(yè)利潤(rùn),為電價(jià)改革奠定實(shí)踐基礎(chǔ)。
[Abstract]:With the gradual deepening of the reform of the electricity market, the reform of the sale price has become an important part of the reform. In a competitive market environment, grid companies allow all users, including power plants and consumers, to be made public. Fair use of the power network, and electricity economy, high-quality transmission to the end of the power consumer hands, and charged a reasonable fee. And the key point of pricing is how to reasonably share the cost of electricity, In the case of taking into account the extent to which users use electricity in real terms, full cost recovery is achieved. However, due to system constraints, China has for a long time adopted a fixed selling price for electricity, and the state and provinces exercise strict upper limit price control on transmission and distribution charges. There is a large gap in the theory and practice of the cost allocation method, and because the fixed cost accounts for most of the power cost, Therefore, it is of great theoretical and practical significance to study the fixed cost allocation of power grid enterprises in order to accelerate the reform of domestic electricity price market. The difference between financial cost and pricing cost is compared, and the general allocation formula is obtained, at the same time, combined with the particularity of power grid enterprises, the theory and common methods of fixed cost allocation for power grid enterprises are summarized, and the advantages and disadvantages are compared. Then on the basis of analyzing the current situation of provincial power grid enterprises, this paper points out the problem of fixed cost allocation, and puts forward an improved model of fixed cost allocation under load rate electricity price, which can effectively avoid the phenomenon of cross-subsidization. It is advantageous to share the load capacity of the system fairly and reasonably, and to lay the foundation for determining the acceptable price of the user. From the theoretical point of view, this paper makes a comparative analysis of the existing fixed cost allocation methods. To perfect and improve the fixed cost allocation method based on different voltage levels and different users of the same grade, a set of relatively perfect fixed cost calculation system is established. The theory of fixed cost allocation has not been implemented in practice, and there is still a big gap between theory and practice. Then it analyzes how the reasonable allocation of cost in the case of maximizing social welfare will affect the profit of enterprise A and lay a practical foundation for the reform of electricity price.
【學(xué)位授予單位】：長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.72;F426.61

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