Research On Cost Accounting And Information Disclosure Of Power Supply Enterprise

Along with the power enterprise reform, the power supply enterprises started as a competitive electricity market and the corporate entities. As an enterprise, its cost accounting and disclosure of information must comply with the accounting system and the requirements of enterprise management. As monopoly industries, Disclosure of information must comply with the state of the electricity market supervision.Through the analysis of the cost accounting of the power supply enterprise and the disclosure of the present situation, the thesis found that the cost accounting of the power supply enterprise and disclosure of information does not meet the above requirements. The main question is the transmission and distribution costs not reflected in separate accounting and disclosure, not on the basis of cost accounting as voltage grade, administration expense and business expense are not accounted for separately and listed. This thesis is from the position of satisfy a need of various cost information users and the currently condition of the power supply enterprise. There are several solutions to above-mentioned problem.