摘要
准许收入测算是当前输配电价改革的重要一环,其中,定价折旧费是构成准许收入的重要部分。为探求定价折旧年限、实际使用寿命、固定资产投资趋势和投资比重等定价折旧费相关参数对准许收入的影响,建立准许收入影响模型,并通过算例进行测算验证。结果表明:由定价折旧年限和实际使用寿命共同决定的投资拐点而产生的投资阶段不同,使得各参数对准许收入影响也不同。因此,电网企业需要根据所处的投资阶段做出最优财务管理策略。
The allowed revenue calculation is an important aspect of the reform of the electric transmission and distribution price, and the depreciation for regulated price is a key part of the calculate of the allowed revenue. To explore the ettect ol the depreciation parameter such as the depreciation life of regulated price, the useful life, the investment in fixed assets on allowed revenue, allowed revenue models are established and validated through numerical analysis. The result indicates that during the different investment stages determined by the depreciation life and the actual service life, each parameter has different effects on the allowed revenue. Therefore, the optimal financial strategies for the power grid enterprises should be determined according to the specific investment stage.
出处
《系统工程》
CSSCI
北大核心
2017年第7期33-39,共7页
Systems Engineering
基金
国家社会科学基金重大项目(12&ZD051)
国家社科基金青年项目(15CGL018)
教育部人文社科基金资助项目(14YJA790079)
湖南省自科基金资助项目(11JJ3083)
湖南省社科基金资助项目(15YBA003
11YBA010
16YBA012)
湖南省教育厅项目(16C0078
12C0006
10C0361)
湖南省教育厅创新团队出国留学项目
关键词
财务管理
准许收入模型
MATLAB仿真
定价折旧费
输配电价改革
Financial Management
Model of Allowed Revenue
Matlab Simulation
The Depreciation for Regulated Price
Reform of the Electric Transmission and Distribution Price