【摘要】 在电力工业中电价是核心,它牵动着电力生产、交易和消费的各个环节。上网电价是电价链的起点,它以发电成本为基础,但不同的上网电价定价方式,在一定程度上会影响发电企业的利润。利用会计理论和技术经济方法分别给出了按经营期和会计成本测算的上网电价定价模型,并在此基础上分析了两种模型对发电企业利润的影响。最后,通过算例对两种定价模型进行了具体的敏感性分析和对比分析,得出了有关结论:当内部收益率与资本金利润率增长相同的幅度时,经营期电价的增长幅度要大于会计成本电价的增长幅度,但二者的利润增长幅度相差不大,并且经营期利润的增长速度先快后慢,而会计利润几乎以同样的速度增长。更多还原

【Abstract】 Electricity price is the kernel of power industry which affects power generation,trading,consumption and so on.The power grid price based on generation cost is the start point of electricity price chain,and different modes of pricing will influence power enterprises profits to a certain extent.Two models to determine power price are discussed according to accounting cost and operation period price by applying the theory of accountant and the method of technology-economy respectively.The influences of the two models on generation enterprises are analyzed.The sensitive and the contrastive analysis are accomplished by an example.Some useful conclusions about power price policy are obtained that the amplitude of operation period price is greater than accounting cost,but the difference is limited while the amplitude of internal income rate comes up to capital profit,and the increasing speed of operation period profits declines gradually,but the accounting profits increase at almost the same rate.更多还原