Research On Pricing Mechanism Of Transmission And Distribution Based On Cost Accounting

With the continuous deepen of China’s power market reform,transmission and distribution prices enter the critical stage of reform.The State Council issud Document No.9 to propose a pilot project for reform of transmission and distribution prices in March 2015,then the "provincial power grid transmission and distribution pricing method" scheme was proposed in 2017.The scheme proposed to establish an independent transmission and distribution pricing system with clear rules,orderly supervision,and fair and equitable,this reform mainly adopts the way of government supervision to determine the business income of power grid enterprises,thus avoiding the way that power grid enterprises obtain profits through the price difference between purchase and sale.At this stage,the cost accounting system of domestic power grid enterprises is not perfect,and the non-productive cost is usually included in the cost accounting,which does not show the real cost of power grid enterprises,according to the "Transmission and Distribution Pricing Method",the transmission and distribution price should be gradually changed from the purchase and sale price difference to the "permitted cost plus reasonable income" principle,and finally form the corresponding transmission and distribution price according to different voltage levels.However,at this stage,domestic power grid enterprises have not formed the reasonable distribution of transmission and distribution prices according to different voltage levels,which affects the rationality and standardization of the transmission and distribution price policy.This paper mainly studies the permit income of power grid enterprises and forms the corresponding transmission and distribution price according to the voltage level.By referring to the research basis of domestic and international transmission and distribution pricing methods,we can distinguish the transmission and distribution related costs and complete the accounting of the in-tax taxes and permitted income.At the same time,according to the corresponding cost pricing theory,the sub-voltage level is constructed to formulate the transmission and distribution pricing related model.Then based on the BARY curve,which can provide a theoretical proof of the selective implementation of the load rate electricity price for different voltage level load rate users.Finally,according to the different load characteristics of the power users of the same voltage level,to select a suitable combination of electricity price packages,providing guidance and suggestions for pricing mechanism research of transmission and distribution price and optional load rate with different voltage levels.The method of calculating transmission and distribution price by voltage level and the optional combination of load rate electricity price are slightly ahead in electricity price,new management mode and differential package.The conclusion can not only indicate the direction of load rate price for power grid enterprises,but also enable users to reasonably bear the corresponding power supply costs.