Research On The Improvement Of Cost Accouting Of TW Electric Company Based On The Supervision System

With the continuous deepening of power system reform,especially the transmission and distribution price reform,the government supervision is increasingly strengthened,and the situation is increasingly severe.The Ministry of Finance clearly requires the electric company to calculate the transmission and distribution cost according to the voltage level,record and reflect the cost expenditure from activities,voltage,assets,sonsumer.Several opinions of the CPC Central Committee and the State Council on further deepening the reform of the power system(Zhongfa [2015] No.9),measures for the supervision and examination of transmission and distribution pricing cost(Fgjg [2019] No.897)and a series of cost supervision and examination supporting systems have been issued successively,all of which put forward more detailed requirements for transmission and distribution cost accounting.The current cost accounting mode of TW electric company has been unable to adapt to and meet the requirements of government supervision and regulation under the new situation,and needs to be adjusted as soon as possible.It is an urgent need for cost accounting to change the existing way of accounting with single dimension of account,and reflect the cost flow by business activity,voltage level,asset type,user category and other dimensions according to the requirements of cost supervision and approval.This paper takes TW elecric company as the research object.Firstly,through a large number of literature reading,it understands the current domestic and foreign research status of cost accounting method and allocation method under the supervision and audit system,systematically combs the concept and composition of cost and transmission and distribution pricing cost,comprehensively compares and analyzes the complete cost method and manufacturing cost method,and details the concept of cost supervision and audit and The system requirements of cost supervision provide the corresponding theoretical support for the study of this paper.Secondly,according to the relevant system requirements of transmission and distribution cost supervision and audit,this paper analyzes the current situation of cost accounting of TW electric company,and puts forward the existing problems of cost accounting in combination with the system requirements.Combined with the actual situation of the enterprise and the requirements of the cost supervision system,the cost accounting mode of "subject plus dimension" is proposed,that is,the multi-dimensional cost accounting mode with the accounting subject as the main part and the business activity,voltage level,asset type and user category as the auxiliary part.Thirdly,from the aspects of business activities,cost collection methods,cost allocation rules and cost information disclosure,this paper combs the dimensions of cost accounting,clarifies the cost collection methods,designs shared cost allocation rules and increases the dimensions of report disclosure,puts forward improvement measures for the existing problems in the current accounting system,and gives examples to apply and evaluate the improved accounting process,so as to make the reform The advanced accounting mode can meet the requirements of transmission and distribution cost supervision and audit.Finally,from two aspects of updating and revising the cost accounting related system process and improving the accounting information system,this paper puts forward the cost accounting improvement safeguard measures to ensure the smooth implementation of the improvement measures and give full play to the value.