The Research Of Pricing Mechanism And Cost Accounting Of Transmission-distribution Price

With the advancement of the reform of power market,the establishment of an independent distribution electricity price system is particularly important.On March 7,2016,the national development and reform commission issued “The notice about expanding the scope of the distribution electricity price reform”.In order to expand the reform range of distribution electricity price,Beijing,Tianjin and other 12 provincial power grid will be bring into the scope of electricity price reform in 2016.If added the former 7 experimental units,the number will reach 18.In this paper,elaborated the distribution and the circumstances of electricity at home and abroad,explained related foreign distribution of electricity pricing method,draw lessons from foreign practices in the implementation of the distribution of electricity,combined with the current situation of research of Chinese scholars on the distribution of electricity,compared the similarities and differences on the distribution of electricity pricing method at home and abroad,to provide the theoretical foundation for the research of pricing and distribution of electricity cost accounting.At the same time,this paper gives a brief introduction of present situation of our country transmission and distribution price which based on the traditional procurement price difference,to analyze it,find out the specific problems,Then put forward a reform program based on cost accounting,refine the cost structure,and stress distribution electricity price.Using the distribution of electricity pricing model to make cost accounting and assets of provincial power company,and through the weighted average cost of capital rate calculation model,to calculate the permitted return,finally comes up with ultimately allowed.Using the date of 2014 as a benchmark data,to predict the ultimately allowed and electricity sales of 2015 to 2017 the approval of the income and the quantity sold;finally conclude the general level of transmission and distribution price.According to the cost of transmission mechanism,on the basis of the amount of electricity at the corresponding level,Transfer the cost of the high voltage grade of power transmission to the low voltage grade,assessed by low voltage grade,to calculate the cost allocation proportion of each voltage grade,according to the apportionment of revenue to calculate the distribution of different voltage grade of electricity.