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在电力工业中电价是核心,它牵动着电力生产、交易和消费的各个环节。上网电价是电价链的起点,它以发电成本为基础,但不同的上网电价定价方式,在一定程度上会影响发电企业的利润。利用会计理论和技术经济方法分别给出了按经营期和会计成本测算的上网电价定价模型,并在此基础上分析了两种模型对发电企业利润的影响。最后,通过算例对两种定价模型进行了具体的敏感性分析和对比分析,得出了有关结论:当内部收益率与资本金利润率增长相同的幅度时,经营期电价的增长幅度要大于会计成本电价的增长幅度,但二者的利润增长幅度相差不大,并且经营期利润的增长速度先快后慢,而会计利润几乎以同样的速度增长。
In the electricity industry, electricity prices are the core, which affects all aspects of electricity production, trading and consumption. Feed-in tariff is the starting point of the electricity price chain. It is based on the cost of electricity generation. However, different feed-in tariffs will affect the profits of power-generating enterprises to a certain extent. Using the accounting theory and the technical and economic methods, the pricing models of the on-grid electricity prices by operating period and accounting cost are given respectively. On the basis of this, the effects of the two models on the profits of the power generating enterprises are analyzed. Finally, this paper gives a specific sensitivity analysis and comparative analysis of the two pricing models through an example, and draws the conclusion that when the rate of increase of internal rate of return and that of capital rate are the same, the growth rate of operating price should be greater than However, the profit growth of the two is not much difference, and the profit of the operating period grows faster and then slower, while the accounting profit grows at almost the same rate.