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供电企业作为电力市场竞争主体和自主经营的法人实体,其成本费用的核算及其信息披露既要符合企业会计制度的规定又要适应企业内部经营管理的需求,同时还要满足国家对电力市场监管的需要。本文分析了我国目前供电企业成本费用的核算及其披露的现状,并针对发现的问题从满足各种成本信息使用者需求和供电企业目前状况两方面提出了解决方案。
As the subject of competition in the electricity market and self-operating legal entity, the cost-accounting and information disclosure of power supply enterprises should not only meet the requirements of enterprise accounting system but also meet the requirements of internal operation and management of enterprises, meanwhile, Need. This paper analyzes the current accounting of the cost of power supply enterprises in our country and the status quo of the disclosure, and for the problems found to meet the needs of various cost information users and the current situation of the power supply companies proposed solutions.