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一、供电企业成本核算相关政策规定2015年6月,国家发改委印发《输配电定价成本监审办法(试行)》(发改价格[2015]1347号),要求电网企业按照输配电定价监管需要建立、健全成本核算制度,按照电压等级、服务和用户类别准确记录和合理归集输配电的生产经营成本(费用)数据。2014年10月,财政部印发《关于全面推进管理会计体系建设的指导意见》(财会[2014]27号),开启了会计改革与发展的新篇章。管理会计主
I. Policies and Policies Related to Cost Accounting of Power Supply Enterprises In June 2015, the National Development and Reform Commission (NDRC) issued the Measures for the Supervision and Examination of the Cost of Transmission and Distribution Pricing (Trial) (FaFa Price [2015] No. 1347), requiring the power grid enterprises to supervise and control It is necessary to establish and perfect a cost accounting system to accurately record and reasonably collect the production and operation cost (expense) data of transmission and distribution according to the voltage level, service and user category. In October 2014, the Ministry of Finance issued the Guiding Opinion on the Overall Promotion of Management Accounting System (Cai Kuai [2014] No. 27), opening a new chapter in accounting reform and development. Management Accounting Master