论文部分内容阅读
当前,我国电力工业的改革正进入到“网厂分开”的阶段。发电厂与电网的关系,由原来的内部供应、内部拨款关系变成了买卖关系;发电厂的财务核算,由原来的只有成本核算变成了以利润为中心的全面损益核算。为适应这种变化,发电厂必须重视企业的经济活动分析,财务核算必须有前瞻性和主动性的预测和控制。为此,根据水电厂的生产与经营特点,推导出与发电成本和利润相关的各种因素发生变化时,对发电成本和利润增加值的影响公式,这对控制成本、增加利润有实用价值。
At present, the reform of China’s power industry is entering the stage of “separate network factory”. The relationship between the power plant and the power grid has changed from the internal supply and the internal funding relationship to the sales and purchase relationship. The financial accounting of the power plant has changed from the original cost accounting to the comprehensive profit and loss accounting centered on profit. In order to adapt to this change, power plants must pay attention to the analysis of the economic activities of enterprises. Financial accounting must have forward-looking and proactive predictions and controls. Therefore, according to the characteristics of hydropower plant’s production and operation, it deduces the influence formula on the cost of power generation and the added value of profit when the various factors related to the cost and profit of power generation change, which has practical value for controlling costs and increasing profits.