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本文从会计角度分析在支持性的产业政策下,风电行业发展中产能过剩的形成机理。我国一直大力发展风电能源,颁布多条产业政策以鼓励风电企业的发展,其结果是风电产业确实得到了巨大发展,但随之,我国风电市场出现了产能过剩和风电技术落后的局面,由此笔者发现产业政策对于风电行业产能过剩的形成及治理都有着极大的影响,从而从产业政策入手对此进行深入分析。
This paper analyzes the formation mechanism of overcapacity in the development of wind power industry under the supportive industrial policies from the accounting point of view. China has been vigorously developing wind energy and promulgating a number of industrial policies to encourage the development of wind power enterprises. As a result, the wind power industry has indeed made tremendous development. However, with the overcapacity and the backward technology of wind power in China’s wind power market, The author finds that industrial policies have great influence on the formation and management of overcapacity in the wind power industry, and start from the industrial policy to conduct an in-depth analysis.