当前发供电企业成本管理形势不容乐观。长期的“大锅饭”使各发供电企业忽视了电力成本，具体可以概括为三失：即失控、失真、失效。也就是说成本居高不下，控制不住；成本核算不实，弹性很大；成本信息不真，数据资料不齐不全。从计划经济过渡到社会主义市场经济，在整个过渡 The current situation of power supply company cost management is not optimistic. The long-term “big pot” has made power supply companies ignore the cost of electricity. The specifics can be summarized as three losses: out of control, distortion, and failure. In other words, the cost remains high and cannot be controlled; cost accounting is not real, and flexibility is great; cost information is not true, and data and information are incomplete. Transition from a planned economy to a socialist market economy throughout the transition