| In recent years,with the development of the sewage treatment industry system,the increase of environmental protection and the higher requirements of residents for sewage treatment standards,the sewage treatment fees that were difficult to cover the sewage treatment costs have been further stretched,resulting in most sewage treatment enterprises.Can not operate normally.Therefore,it is of great significance to analyze and improve sewage treatment cost accounting procedure from the perspective of total cost,increase the supervision and review of cost,and calculate the standard of sewage treatment total cost to provide basic cost data for improving sewage treatment pricing mechanism.Sewage treatment cost is the key data for the construction and operation of sewage treatment plants,and it is also the basis for the pricing of sewage treatment plants.By combing the literature on the relationship between the cost of sewage treatment and the cost influencing factors,it can be found that there is a lack of systematic research and application of sewage treatment cost in China.In view of this,according to the process of sewage discharge from the beginning of production to the final standard,this paper empirically influences the macro and micro factors of sewage treatment cost,and then uses the influence factors to construct the cost function model of sewage treatment,and then calculates the sewage treatment cost standard.Finally,based on the sewage treatment cost standards to explore the sewage treatment price regulatory policy ideas,in order to guide the business practice can play some role.This paper first combs the relevant literature on sewage treatment cost,and makes a preliminary assessment of the factors affecting the pricing of total sewage treatment cost and sewage treatment cost.The information asymmetry of sewage treatment makes it impossible for the government to grasp the background factors such as the real cost of enterprises and the different cost of sewage treatment in various types of enterprises.Secondly,through the development of the sewage treatment industry,it is necessary to clarify the components of the current sewage treatment system,and comb out the total cost composition of the sewage treatment industry.At least,it should include sewage treatment,sewage network transportation,and sludge treatment and disposal.Then,multivariate regression model is used to analyze the macro and micro factors that influence the cost of sewage treatment,and the factors that influence the change of sewage treatment cost are demonstrated.Then the cost function model of three modules is constructed to calculate the total cost of sewage treatment.Finally,the paper discusses how to apply the estimated sewage treatment cost standard to price regulation and gives corresponding policy suggestions.Through the research and analysis of the above contents,this paper thinks that the main innovation points are as follows:First,the macro and micro influencing factors of sewage treatment cost are tested.In this paper,the key factors affecting the cost are determined by using the stepwise regression analysis method,and the robustness test is carried out to test the influence of each factor on the cost,which provides a new perspective to explain the problem of the cost of sewage treatment.Second,the cost function model of sewage treatment is constructed to calculate the total cost standard of sewage treatment.From the perspective of the whole process of sewage treatment,the cost of sewage treatment,transportation of sewage network and disposal of sludge are calculated,and the cost standard of sewage treatment is calculated according to different water pollution levels and different water discharge standards in the East,West and Northeast regions to provide a quantitative basis for the formation of sewage treatment prices.Thirdly,the article puts forward the cost based price supervision and policy suggestions.According to the problems of sewage treatment cost in various cities in China,based on the previous research and practice,the article designs the regulation policy of sewage treatment price based on the cost standard of sewage treatment process and puts forward relevant suggestions. |