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指出了辽宁省热电企业当前困境的主要原因，分析了热价偏低对热电企业的影响，提出了在市场经济条件下确定热价的原则。针对典型热电实例，对还本付息热价进行了详细计算和讨论，并提出在建设资金主要为银行贷款及当前税赋条件下计算还本付息热价的简捷公式
It points out the main reasons for the current dilemma of thermal power enterprises in Liaoning Province, analyzes the impact of low thermal value on thermal power plants, and puts forward the principle of determining thermal price under market economy. According to the typical example of thermal power, the detailed calculation and discussion of the heat and interest of debt service are made and discussed. The simple formula for calculating the heat and interest of debt service under the conditions of bank loans and current taxes is put forward.