Evaluation Model Of Transmission And Distribution Effective's Asset Based On Utilization Efficiency

The "Opinions of the Central Committee of the Communist Party of China and the State Council on Further Deepening the Reform of the Power System" was officially released on March 15,2015,the key issue of which is the reform of transmission and distribution prices.In the past,China adopted the method of"purchase and sale price difference" to determine the transmission and distribution price level.After the reform documents were clearly defined,the total allowable revenue and transmission and distribution price of the power grid enterprises should be verified according to the principle of "allowable cost plus permitted income".At the same time,it is determined that the allowable profit of the power grid should be calculated on the basis of effective assets,and the total revenue and sub-voltage transmission and distribution prices should be allowed.This paper starts with the effective assets,introduces the relevant policies and influencing factors about the effective assets of transmission and distribution before and after the reform,distinguishes the differences and relations between the common assets of the power grid enterprises and the effective assets of the transmission and distribution,at the same time,From two perspectives,we analyze the relevant experience of the foreign valid assets verification.According to the foreign experience of effective asset regulation and measurement and the characteristics of the domestic electricity price system,this paper proposes the "effective level" of validating assets based on the utilization efficiency and the base amount allowed to be included in the transmission and distribution price.As a capital-intensive technology-intensive enterprise,its assets are characterized by large initial investment and high operation cost.Using the utilization efficiency to evaluate the effective assets can make the power grid calculate the income according to the actual utilization level and reflect the principle of cost allocation.On the basis of the utilization efficiency of assets,this paper establishes the accounting method of effective utilization of assets by combining the usage characteristics of grid assets with the related theories of asset management efficiency.By calculating the effective utilization efficiency of assets,Draw the utilization efficiency of each asset and provide data expenditure for the effective asset evaluation of the grid enterprises.Based on this assessment,an effective asset measurement mechanism based on utilization efficiency is designed.The standard utilization rate of assets with different years stipulated by the useful lives and the utilization efficiencies of the valid assets shall be verified based on the standard utilization rate so as to enhance the long-term effectiveness of the investment of the Company.Taking A province electric power company as an example,this paper analyzes its assets,expounds the impact of using the utilization efficiency to evaluate the effect of the effective assets on the transmission and distribution price income of A provincial electric power company,and makes a comprehensive assessment of its effective assets to get the actual utilization efficiency of assets and the allowable income Measurement base.