电网定价折旧参数对准许收入的影响
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摘要
准许收入测算是当前输配电价改革的重要一环,其中,定价折旧费是构成准许收入的重要部分。为探求定价折旧年限、实际使用寿命、固定资产投资趋势和投资比重等定价折旧费相关参数对准许收入的影响,建立准许收入影响模型,并通过算例进行测算验证。结果表明:由定价折旧年限和实际使用寿命共同决定的投资拐点而产生的投资阶段不同,使得各参数对准许收入影响也不同。因此,电网企业需要根据所处的投资阶段做出最优财务管理策略。
The allowed revenue calculation is an important aspect of the reform of the electric transmission and distribution price,and the depreciation for regulated price is a key part of the calculate of the allowed revenue.To explore the effect of the depreciation parameter such as the depreciation life of regulated price,the useful life,the investment in fixed assets on allowed revenue,allowed revenue models are established and validated through numerical analysis.The result indicates that during the different investment stages determined by the depreciation life and the actual service life,each parameter has different effects on the allowed revenue.Therefore,the optimal financial strategies for the power grid enterprises should be determined according to the specific investment stage.
The allowed revenue calculation is an important aspect of the reform of the electric transmission and distribution price,and the depreciation for regulated price is a key part of the calculate of the allowed revenue.To explore the effect of the depreciation parameter such as the depreciation life of regulated price,the useful life,the investment in fixed assets on allowed revenue,allowed revenue models are established and validated through numerical analysis.The result indicates that during the different investment stages determined by the depreciation life and the actual service life,each parameter has different effects on the allowed revenue.Therefore,the optimal financial strategies for the power grid enterprises should be determined according to the specific investment stage.
引文
[1]叶泽.当前我国输配电价改革成效、问题及对策[J].价格理论与实践,2016,(2):35~42.
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[4]李荣,孙蓉剑,王瑞玲.浅议固定资产加速折旧新政对电网企业的影响[J].商业会计,2016,(1):83~85.
[5]沈肇章.税收筹划应正确运用加速折旧[J].暨南学报(哲学社会科学版),2001,(3):78~83.
[6]任泽平.发达国家实施加速折旧的经验与我国的选择[J].经济纵横,2014,(3):112~116.
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[9]李怀森.税法与会计在固定资产折旧确认上的差异及调整[J].中国乡镇企业会计,2014,(4):54~55.
[10]周萍.税法与会计在固定资产折旧确认上的差异及调整[J].税收征纳,2015,(4):31~32.
[11]李永臣,唐竞雄,高瑞元.固定资产加速折旧新规减税效应分析[J].财会通讯,2015,(10):79~81.
[12]李成仁,高效,李英.为什么我国电网定价折旧率不能简单参照国际经验取值[J].电力技术经济,2008,(1):52~57.
[13]韩勇,田闻旭.电网成本的对标分析方法[J].华东电力,2011,(5):689~692.
[2]陈秧秧.计税折旧政策下的盈余管理——基于2014年会计政策变更的初步检验[J].证券市场导报,2016,(6):42~48.
[3]John H M.Depreciation manipulation for fun and profits[J].Financial Analysts Journal,1967,(6):117~123.
[4]李荣,孙蓉剑,王瑞玲.浅议固定资产加速折旧新政对电网企业的影响[J].商业会计,2016,(1):83~85.
[5]沈肇章.税收筹划应正确运用加速折旧[J].暨南学报(哲学社会科学版),2001,(3):78~83.
[6]任泽平.发达国家实施加速折旧的经验与我国的选择[J].经济纵横,2014,(3):112~116.
[7]罗鉴益,徐伟.固定资产新加速折旧政策影响分析[J].重庆与世界(学术版),2016,(6):5~9.
[8]刘洪连.企业固定资产折旧的会计与税务处理差异分析[J].会计之友,2013,(15):88~91.
[9]李怀森.税法与会计在固定资产折旧确认上的差异及调整[J].中国乡镇企业会计,2014,(4):54~55.
[10]周萍.税法与会计在固定资产折旧确认上的差异及调整[J].税收征纳,2015,(4):31~32.
[11]李永臣,唐竞雄,高瑞元.固定资产加速折旧新规减税效应分析[J].财会通讯,2015,(10):79~81.
[12]李成仁,高效,李英.为什么我国电网定价折旧率不能简单参照国际经验取值[J].电力技术经济,2008,(1):52~57.
[13]韩勇,田闻旭.电网成本的对标分析方法[J].华东电力,2011,(5):689~692.