| The electric power industry bear the basic electric energy supply, the development of power grid enterprises is closely related to their own interests, national economy and people’s livelihood. In the background of the power system deeply reform, the growth of the transmission and distribution costs gets more and more important, it is also a important factor which affects the price, so it is necessary to strengthen the supervision of power transmission and distribution costs. It existences significance meaning in better management of cost, reasonable distribution electricity, and protecting the interests of the investment and the users. At the same time, it will promote the power market having a healthy and orderly development.This paper, standing on the perspective of regulators, discusses the basic theory of electric power transmission and distribution costs and regulatory, and summarizes the current problems existing in regulation of the transmission and distribution costs. Especially its regulatory laws and regulations are not perfect. The division of project is not careful in cost accounting, accounting standard is not unified, and division of business is not accurate. The quality of cost information is low, and the cost information can not comparative well. It has a single cost regulation method, and lacks of experience. Then the article focus on cost data of transmission and distribution to making cost level and structure analysis, it uses the entropy value method, clustering analysis and factor analysis research methods to analysis cost form three levels, such as cost weight, similarity classification and factors that affecting cost. The entropy value method can objectively determine the weight of cost, find out the main cost project and increase regulation degree. Clustering analysis method gives a classification for large power grid enterprise, and makes regulation, respectively.The factor analysis method is mainly selecting effect cost index, finding out the main factors, such as quantity of sold electricity, the new 220KV overhead line loop length, number of employees, etc. And analysis the controllable cost, concludes the cause of the power transmission and distribution costs.At last, this paper stands on the perspective of macro, establishes electric power transmission and distribution costs supervision system of architecture from the cost accounting, cost information submitting and cost regulation three aspects. Go step by step deeply, such as segmenting account, making unified standards in the accounting aspect. Further discourse detail of constitution and the change in the information submitting aspect. And improve the regulation legal, focus on relevant innovation on regulation means, improve the incentive and punishment mechanism, etc in the regulation aspect. So we can establish a regulatory system of electric power transmission and distribution costs, which is complete and content detailed. |