英美日澳四国的电力监管经验分析及启示
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摘要
自上世纪90年代以来,英美日澳四国在电力市场化改革过程中取得有很多经验及教训,他们在有关成本监管的法律法规、开放电力市场竞争、电力监管体制等方面值得我国借鉴。我国目前的电力监管主要存在两个问题,监管主体模糊和监管标准不明确。本文以会计监管和会计核算为理论基础,针对目前我国电力监管存在的问题,在电力市场的改革与发展方面提出相应的建议,应建立健全电力监管法律体系,明确监管主体,分配部门职能,应对电网公司成本的监管机制深入细化。
Since 1990 s,four countries of Britain,America,Japan and Australia have gained a lot of experience and lessons in the process of electricity market reform. There are now two main problems in the current power supervision in China: the ambiguity of regulatory bodies and standards. We can learn from the reference in the related laws and regulations of cost supervision,competition in the open power market,and the supervision system of electricity of the four countries. This article takes the accounting supervision and accounting as the theoretical basis,and proposes corresponding suggestions for the reform and development of the power market in light of the problems existing in the current power supervision in China. We should establish and improve the legal system of electric power supervision,clarify the main body of supervision,and allocate the functions of the department. The supervision mechanism of the grid company' s cost is further detailed.
Since 1990 s,four countries of Britain,America,Japan and Australia have gained a lot of experience and lessons in the process of electricity market reform. There are now two main problems in the current power supervision in China: the ambiguity of regulatory bodies and standards. We can learn from the reference in the related laws and regulations of cost supervision,competition in the open power market,and the supervision system of electricity of the four countries. This article takes the accounting supervision and accounting as the theoretical basis,and proposes corresponding suggestions for the reform and development of the power market in light of the problems existing in the current power supervision in China. We should establish and improve the legal system of electric power supervision,clarify the main body of supervision,and allocate the functions of the department. The supervision mechanism of the grid company' s cost is further detailed.
引文
[1]王敏娜.从澳大利亚电力监管体系看我国电力监管体制改革方向[J].华北电力大学学报(社会科学版),2015(6):34-38+56.
[2]张龙,曾鸣,沈红宇,黄俊辉,谈健,韩俊,孙静惠,韩旭.不同电力体制改革背景下国际标杆电网评价体系研究及借鉴[J].电力建设,2015(11):148-153.
[3]文安,刘年,黄维芳,田原.英国电力市场的价格机制分析[J].南方电网技术,2015(1):1-6.
[4]冯丽霞,蔡皓.英国输配电成本监管实践及其对我国的启示[J].财会通讯,2011(2):132-134.
[5]王囡.澳大利亚配电监管政策的演变和启示[J].中国电力企业管理,2016(25):54-57.
[6]国家电离监管委员会.美国电力监管的基本情况及学习考察体会[EB/OL].http://power.in-en.com/html/power-246802.shtml,2006-10-15.
[7]胡军峰.美国电网公司成本监管及其启示[J/OL].http://fjb.nea.gov.cn/news_view.aspx?id=20788,2012-07-27.
[8]施子海,侯守礼,支玉强.美国电价形成机制和输配电价监管制度及启示[J].价格理论与实践,2016(7):25-27.
[9]陆正飞,祝继高.电网企业输配电成本核算的国际经验与启示[J].会计之友(下旬刊),2010(10):7-9.
[2]张龙,曾鸣,沈红宇,黄俊辉,谈健,韩俊,孙静惠,韩旭.不同电力体制改革背景下国际标杆电网评价体系研究及借鉴[J].电力建设,2015(11):148-153.
[3]文安,刘年,黄维芳,田原.英国电力市场的价格机制分析[J].南方电网技术,2015(1):1-6.
[4]冯丽霞,蔡皓.英国输配电成本监管实践及其对我国的启示[J].财会通讯,2011(2):132-134.
[5]王囡.澳大利亚配电监管政策的演变和启示[J].中国电力企业管理,2016(25):54-57.
[6]国家电离监管委员会.美国电力监管的基本情况及学习考察体会[EB/OL].http://power.in-en.com/html/power-246802.shtml,2006-10-15.
[7]胡军峰.美国电网公司成本监管及其启示[J/OL].http://fjb.nea.gov.cn/news_view.aspx?id=20788,2012-07-27.
[8]施子海,侯守礼,支玉强.美国电价形成机制和输配电价监管制度及启示[J].价格理论与实践,2016(7):25-27.
[9]陆正飞,祝继高.电网企业输配电成本核算的国际经验与启示[J].会计之友(下旬刊),2010(10):7-9.