浅析水利工程区域平均供水成本

Analysis of Regional Average Water Supply Cost of Water Structures

合理的水价形成机制必须具备五项内容:一是合理的供水成本,二是经济压力适宜的价格水平,三是科学的定额指标体系,四是可持续发展的价格构成,五是体现激励的供水管理体制。现行供水成本核算的基础规则有缺陷,成本核算的办法和内容不准确、不完整,供水成本费率取值不严密、不明确,由此而形成在同一区域供水成本差距很大,在一定程度上带来了物价部门、用水户和社会舆论对水管单位核算的供水成本不信任。用区域平均供水成本代替单个工程供水成本是消除现行“成本核算办法”制度障碍的有效途径。

Rational formation mechanism of water charge must include five components: reasonable water supply cost, price level appropriate to the economic pressure, scientific quota index system, sustainable price composition and water supply management institution with incentives. There are flaws in the current water supply cost accounting basis. Approach and content of the cost accounting are inaccurate and incomplete, valuing of water supply cost is not rigorous or definite. Therefore, water supply costs calculated in the same region vary greatly and cause the distrust of accounting provided by water management agency from price agency, water user and media. It is an effective approach to overcome the system obstacle of cost accounting approach by replacing single structure supply cost by regional water supply cost.