The Research On Cost Accounting In Trans-regional And Trans-provincial Of HZ Grid Under Regulated Price System

Since the implementation of the transmission and distribution price reform in China in 2002,although the separation of grid enterprises and power plants has been realized,the independent transmission and distribution price formation mechanism is still in the exploration stage.Cross-regional inter-provincial transmission belongs to the transmission and distribution of transmission and distribution,and it has not form an independent and reasonable transmission pricing mechanism.In December 2017,the National Development and Reform Commission promulgated the Inter-provincial Inter-regional Special Project Transmission Price Pricing Method(Trial)and the Regional Power Transmission Price Pricing Method(Trial),which clearly stated that cost-plus-income modle must be used to account the cost of China's trans-regional and trans-provincial transmission.However,under the current cross-regional inter-provincial transmission cost accounting mode,whether the introduction of the accounting method can solve the problems faced by current cost accounting and optimize the pricing mechanism is worthy of attention in the power market reform.Based on this,this paper starts with the characteristics and problems of cross-regional trans-provincial transmission cost accounting of HZ grid,and studies the application of cost plus income accounting method in HZ grid,trying to find out the cost-plus-income accounting method in China.Applicability in accounting and the corresponding impact.Based on the perspective of regulatory pricing,combined with the electricity market pricing theory and cost accounting theory,this paper first analyzes the current situation and problems of cross-regional trans-provincial transmission cost accounting of HZ grid;then introduces the cost plus income accounting method,according to the method,the accounting rules verify the actual cost data of HZ grid in 2017,and based on this,predict the transmission price level of each trans-regional transmission line within the HZ grid in 2018-2019;finally,implement the cost plus income accounting method for HZ grid.The impact was analysed and several suggestions were made on how to implement it better.Based on the perspective of regulatory pricing,this paper has a strong pertinence for HZ grid cross-regional cross-province transmission cost accounting,which can provide some reference for cost accounting of other power grids.