电力现货市场中的发电成本核算方法研究

Research on Power Generation Cost Accounting Method in Spot Market

发电成本是指电源在生产电能时所发生的各种费用的综合,在世界各国的电力市场设计中,对机组的发电成本进行核算是预防市场力操控市场的重要手段,并且可为各类电源形成基于成本的报价提供参考。因此,对发电机组进行合理、有效的发电成本核算是电力市场高效运行的基础。目前我国的发电公司大多根据电力产品成本开支范围,按照财务部门传统的成本核算方法计算发电成本,无法满足现货市场中对于判别市场力、修正不合理报价的需要。本文对国外典型电力市场中的成本核算机制进行分析,并为我国电力现货市场下的发电成本核算提出建议。

The cost of power generation refers to the combination of various costs incurred by the generator in the production of electricity.In the design of the electricity market in countries around the world,measuring the power generation cost of the unit is an important means to prevent the market from market power,and can provide a reference for the cost-based bidding of generators.Therefore,reasonable and effective power generation cost accounting for generators is the basis for efficient operation of the power market.At present,most power generation companies in China calculate power generation costs according to the cost expenditure scope and the traditional cost accounting method of financial departments,which cannot meet the needs of spot market to discriminate market power and correct unreasonable bids.This paper analyzes the generation cost accounting mechanism in the typical foreign power markets and puts forward suggestions for the power generation cost accounting in the spot market of China.