由于我国电力行业具有垄断的特点以及电力产品具有公共性,因此,通常定价采取成本加成法,这就要求电力行业对会计进行严格监管。当前,我国电力监管会计理论依旧处于初步发展阶段,电力行业会计标准也缺乏统一性,难以反映出电价核定。电价核定应当考虑输电成本以及发电成本信息。相关人员应当对电力监管会计特殊性进行研究,并且构建电力监管体系,本文主要对电力监管会计特殊性进行研究。 Due to the monopolistic nature of the power industry in our country and the commonality of the power products, the cost plus method is usually adopted for pricing. This requires that the power industry strictly supervise the accounting. At present, China’s electricity regulatory accounting theory is still in the initial stage of development, accounting standards for the power industry is also a lack of uniformity, it is difficult to reflect the price of electricity approved. Price verification should take into account transmission costs and generation cost information. Relevant personnel should study the particularity of electric power supervision and accounting, and construct the electric power supervision system. This article mainly studies the particularity of electric power supervision and accounting.