输配电价改革下的会计成本核算管理探讨
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摘要
在输配电价改革背景下,电网企业的盈利模式由获取购销价差转变为输配电准许收入,这将给电网企业的成本核算管理带来重要影响。针对当前电网企业的成本核算机制不健全、成本项目设置不规范、生产成本及期间费用处理不严谨及会计信息难以满足外部监管要求的问题,提出了在输配电价改革背景下细化成本和分摊规则、加强固定资产管理确保输配电资产的有效性、研究新价格机制下的成本管理以及摸索成本管理的动态变化规律的电网企业成本管理的思路。该工作思路不仅可满足输配电改革监管的要求,也为电网企业输配电价的测算提供了可靠的信息来源,实时、准确地反映企业各项业务活动的经营成果,为管理决策提供财务分析数据,为业务精益管理提供支撑。
Under the background of transmission and distribution price reform,the profit model of power grid enterprises is converted from the purchase and sale price to the permitted revenue,which will have a significant impact on the cost accounting management of the power grid enterprises. Aiming to solve the problems such as cost accounting mechanism unsound,cost items arrangement nonstandard,cost of production and period expense careless handling,and the accounting information is unable to meet the requirement of external regulatory,this paper proposed a working thought of cost detailing and sharing rules,strengthening fixed assets management to ensure the transmission and distribution assets effectively,the cost management under the new pricing mechanism research,and explore the dynamic variation rules of cost management in power grid enterprises. The working thought not only can meet the regulation requirement of transmission and distribution reform,it also provides a reliable source of information to measure and calculate the transmission and distribution price. The real-time and accurate reflection of business operating results provides financial data to management decision,and support the business lean management.
Under the background of transmission and distribution price reform,the profit model of power grid enterprises is converted from the purchase and sale price to the permitted revenue,which will have a significant impact on the cost accounting management of the power grid enterprises. Aiming to solve the problems such as cost accounting mechanism unsound,cost items arrangement nonstandard,cost of production and period expense careless handling,and the accounting information is unable to meet the requirement of external regulatory,this paper proposed a working thought of cost detailing and sharing rules,strengthening fixed assets management to ensure the transmission and distribution assets effectively,the cost management under the new pricing mechanism research,and explore the dynamic variation rules of cost management in power grid enterprises. The working thought not only can meet the regulation requirement of transmission and distribution reform,it also provides a reliable source of information to measure and calculate the transmission and distribution price. The real-time and accurate reflection of business operating results provides financial data to management decision,and support the business lean management.
引文
[1]中共中央办公厅.中共中央国务院关于进一步深化电力体制改革的若干意见[R].北京:中共中央办公厅,2015.
[2]国务院新闻办公室.中共中央国务院关于推进价格机制改革的若干意见[R].北京:国务院新闻办公厅,2015.
[3]国家发展改革委员会、国家能源局.关于印发《输配电定价成本监审办法(试行)》的通知[R].北京:国家发展改革委员会、国家能源局,2015.
[4]国家发展改革委员会.关于印发电价改革实施办法的通知[R].北京:国家发展改革委员会,2005.
[5]陈钰,何国军.基于Maximo的电力企业物资管理系统建设[C]//重庆市电机工程学会2008年学术会议论文集,重庆,2008:870-874.
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[7]刘盛.实施标准成本管理提高成本管理水平[J].电力技术经济,2008,20(04):59-61.LIU Sheng.Standard cost and cost management[J].Electric Power Technologic Economics,2008,20(04):59-61.
[8]纪伟.全寿命周期设计理念在输电线路工程设计中的应用[J].江苏电机工程,2009(6):43-44.JI Wei.Application of total life-cycle design idea in project design of transmission line[J].Jiangsu Electrical Engineering,2009(6):43-44.
[9]张丽秋.关于发电单位固定资产管理中存在的问题及改进建议[J].经济研究,2016(19):10-11.ZHANG Liqiu.Problems and improvement suggestions for fixed assets management in power generation units[J].Modern Industrial Economy and Informationization,2016(19):10-11.
[10]余立军.深圳市输配电价改革试点对电网公司财务工作的启示[J].电力与能源,2015,36(02):141-143.YU Lijun.Enlightenment of Shenzhen transmission-distribution price reform on power grid company financial work[J].Power&Energy,2015,36(02):141-143.
[11]周科坛.输变电工程压缩工期增加成本分析[J].电力大数据,2017,20(11):79-81.ZHOU Ketan.Analysis of increasing cost of compressed construction period in the transmission and transformation engineering project[J].Power Systems and Big Data,2017,20(11):79-81.
[12]赵庆波.浅议我国电力市场改革中需要研究的若干理论问题[J].山东电力技术,2002(3):1-4,18.ZHAO Qingbo.Several theoretical problems in the reform of domestic power system[J].Shandong Electric Power,2002(3):1-4,18.
[13]沈红宇,陈晋,归三荣,等.新一轮电力改革对电网企业配电网规划的影响与对策[J].电力建设,2016(3):47-51.SHEN Hongyu,CHEN Jin,GUI Sanrong,et al.Influence and countermeasure of distribution network planning for power grid enterprises under electric reform[J].Electric Power Construction,2016(3):47-51.
[14]许永辉.电力经济运作管理与电价政策关系探讨[J].企业技术开发(学术版),2013(2):80-81.XU Yonghui.Discussion of the relationship between operation management of electric power economic and electric power price policy[J].Technological Development of Enterprise,2013(2):80-81.
[15]韩勇.基于管制方式下输配电价形成机制及应用研究[D].北京:华北电力大学,2010.
[16]冯丽霞,周利凯.我国输配电成本监管的问题与对策探讨[J].长沙理工大学学报(社会科学版),2008(2):5-8.FEGN Lixia,ZHOU Kaili.A study on the problem and countermeasures of power transmission and distribution cost regulation in China[J].Journal of Changsha University of Science and Technology(Social Science Edition),2008(2):5-8.
[17]张近朱,张程.开展电网经营企业成本监管的有益启迪[J].东北电力技术,2009(4):50-52.ZHANG Jinzhu,ZHANG Cheng.Valuable enlightenment for cost supervision of grid operation enterprises[J].Northeast Electric Power Technology,2009(4):50-52.
[18]董红,刘文革,朱志芳.输配电价改革对广州电网规划的影响及应对策略[J].广东电力,2016,29(05);42-45,66.DONG Hong,LIU Wenge,ZHU Zhifang.Influence of transmission-distribution price reform on Guangdong Power Grid planning and countermeasures[J].Guangdong Electric Power,2016,29(05):42-45,66.
[19]吴贞龙,马永碧,钟臻等.基于大数据的输配电价研究[J].电力大数据,2017,20(09):77-80.WU Zhenlong,MA Yongbi,ZHONG Zhen,et al.Research on transimission and distribution price considering bi G data[J].Power Systems and Big Data,2017,20(09):77-80.
[2]国务院新闻办公室.中共中央国务院关于推进价格机制改革的若干意见[R].北京:国务院新闻办公厅,2015.
[3]国家发展改革委员会、国家能源局.关于印发《输配电定价成本监审办法(试行)》的通知[R].北京:国家发展改革委员会、国家能源局,2015.
[4]国家发展改革委员会.关于印发电价改革实施办法的通知[R].北京:国家发展改革委员会,2005.
[5]陈钰,何国军.基于Maximo的电力企业物资管理系统建设[C]//重庆市电机工程学会2008年学术会议论文集,重庆,2008:870-874.
[6]万彦,张忠浩,张根周.论资产信息治理对电网企业资产管理的重要性[J].电网与清洁能源,2008,(11):32-34.WAN Yan,ZHANG Zhonghao,ZHANG Genzhou.The important of asset information control to asset management in power grid enterprise[J].Advances of Power System&Hydroelectric Engineering,2008,(11):32-34.
[7]刘盛.实施标准成本管理提高成本管理水平[J].电力技术经济,2008,20(04):59-61.LIU Sheng.Standard cost and cost management[J].Electric Power Technologic Economics,2008,20(04):59-61.
[8]纪伟.全寿命周期设计理念在输电线路工程设计中的应用[J].江苏电机工程,2009(6):43-44.JI Wei.Application of total life-cycle design idea in project design of transmission line[J].Jiangsu Electrical Engineering,2009(6):43-44.
[9]张丽秋.关于发电单位固定资产管理中存在的问题及改进建议[J].经济研究,2016(19):10-11.ZHANG Liqiu.Problems and improvement suggestions for fixed assets management in power generation units[J].Modern Industrial Economy and Informationization,2016(19):10-11.
[10]余立军.深圳市输配电价改革试点对电网公司财务工作的启示[J].电力与能源,2015,36(02):141-143.YU Lijun.Enlightenment of Shenzhen transmission-distribution price reform on power grid company financial work[J].Power&Energy,2015,36(02):141-143.
[11]周科坛.输变电工程压缩工期增加成本分析[J].电力大数据,2017,20(11):79-81.ZHOU Ketan.Analysis of increasing cost of compressed construction period in the transmission and transformation engineering project[J].Power Systems and Big Data,2017,20(11):79-81.
[12]赵庆波.浅议我国电力市场改革中需要研究的若干理论问题[J].山东电力技术,2002(3):1-4,18.ZHAO Qingbo.Several theoretical problems in the reform of domestic power system[J].Shandong Electric Power,2002(3):1-4,18.
[13]沈红宇,陈晋,归三荣,等.新一轮电力改革对电网企业配电网规划的影响与对策[J].电力建设,2016(3):47-51.SHEN Hongyu,CHEN Jin,GUI Sanrong,et al.Influence and countermeasure of distribution network planning for power grid enterprises under electric reform[J].Electric Power Construction,2016(3):47-51.
[14]许永辉.电力经济运作管理与电价政策关系探讨[J].企业技术开发(学术版),2013(2):80-81.XU Yonghui.Discussion of the relationship between operation management of electric power economic and electric power price policy[J].Technological Development of Enterprise,2013(2):80-81.
[15]韩勇.基于管制方式下输配电价形成机制及应用研究[D].北京:华北电力大学,2010.
[16]冯丽霞,周利凯.我国输配电成本监管的问题与对策探讨[J].长沙理工大学学报(社会科学版),2008(2):5-8.FEGN Lixia,ZHOU Kaili.A study on the problem and countermeasures of power transmission and distribution cost regulation in China[J].Journal of Changsha University of Science and Technology(Social Science Edition),2008(2):5-8.
[17]张近朱,张程.开展电网经营企业成本监管的有益启迪[J].东北电力技术,2009(4):50-52.ZHANG Jinzhu,ZHANG Cheng.Valuable enlightenment for cost supervision of grid operation enterprises[J].Northeast Electric Power Technology,2009(4):50-52.
[18]董红,刘文革,朱志芳.输配电价改革对广州电网规划的影响及应对策略[J].广东电力,2016,29(05);42-45,66.DONG Hong,LIU Wenge,ZHU Zhifang.Influence of transmission-distribution price reform on Guangdong Power Grid planning and countermeasures[J].Guangdong Electric Power,2016,29(05):42-45,66.
[19]吴贞龙,马永碧,钟臻等.基于大数据的输配电价研究[J].电力大数据,2017,20(09):77-80.WU Zhenlong,MA Yongbi,ZHONG Zhen,et al.Research on transimission and distribution price considering bi G data[J].Power Systems and Big Data,2017,20(09):77-80.