| With the development of a new round of power system reform and the issuance of the No.9 document of the central government,"open both ends,pay attention to the middle" has gradually become the key trend of the new power reform.On this basis,in combination with the national conditions of China,it is urgent to establish a transmission and distribution cost supervision and audit system to adapt to the transmission and distribution price reform.Based on the theory and practice of the reform process and cost supervision and examination of the transmission and distribution price abroad,this paper analyzes and deals with it.Taking the electricity market of Britain as an example,this paper studies the supervision system,measures and processes of its supervision and audit institutions for power enterprises,analyzes its standardization and rationality,the similarities between its supervision and audit environment and that of China,as well as the references for China.Based on the domestic electricity market environment,it summarizes the Enlightenment of foreign experience on improving the supervision and audit of transmission and distribution costs in China.The main part of the article mainly aims at the current situation of the supervision and audit of the transmission and distribution cost in China,as well as the problems and shortcomings in the process of supervision and audit,and constructs three systems,namely,the improvement and establishment of the supervision and audit mechanism of the transmission and distribution cost,the design of the internal control system guided by the supervision and audit goal,and the construction of the information supply system of the transmission and distribution cost of the power grid.The three parts are progressive and interactive.First of all,the paper initially constructs a more perfect and effective "power transmission and distribution cost monitoring mechanism" as the core part of the paper.This mechanism mainly combines the external supervision and audit with the internal supervision and audit of power grid enterprises.The external supervision and audit includes the government supervision and audit and the independent third-party supervision and audit.The internal supervision and audit is carried out by the internal supervision department of the enterprise,which focuses on promoting the legal compliance and economic efficiency of the enterprise.The supervision and audit from the three parties are mutually restricted and balanced.Among them,although the government supervision and social supervision have their own advantages,they are not perfect to a certain extent.For example,the government’s supervision and audit of the transmission and distribution costs of power grid enterprises is a three-year supervision and audit period,with a long interval,which is likely to lead to the supply and feedback of cost information is not timely,and the efficiency is low;the social supervision and audit has some defects such as the lack of comprehensive grasp of important information for enterprises.Therefore,this paper focuses on the mechanism of internal supervision and audit,focusing on improving the internal supervision and audit mechanism to balance the shortcomings of external supervision and audit.Taking state grid as an example,the "internal supervision and audit mechanism of transmission and distribution cost of State Grid Co.,Ltd." is established.With the help of real-time collection of cost supervision and audit information data,real-time analysis,evaluation and assessment of transmission and distribution cost behavior can be carried out.It is a re supervision of transmission and distribution cost behavior,and a systematic and continuous re inspection of the implementation effect of cost control system of provincial companies ControlOn the basis of constructing the overall framework of transmission and distribution cost supervision and audit mechanism,this paper designs an internal management and control system guided by the goal of cost supervision and audit.The main body of management and control is the enterprise itself.This control system consists of two parts:asset control system and cost and expense control system.Instead of passively adapting to the supervision and audit,it is better to give full play to the subjective initiative of the enterprise and control its own production and operation activities before the supervision and audit comes.The purpose is to enable the enterprise to control its whole process of production and operation activities,especially the transmission and distribution business,regulate the occurrence of cost and the use of effective assets,so as to better adapt to the supervision and audit of transmission and distribution cost,so as to Improve the efficiency of cost supervision.Finally,in the process of constructing the above supervision and audit mechanism,there will inevitably be supervision and audit information flow.No matter from the perspective of information demand and strengthening supervision and audit,or from the perspective of regulating supply and ensuring safety,we are urgently required to set up the system of power transmission and distribution cost information supply.This paper divides the system into government supervision and audit result information supply and independent third-party supervision and audit information supply The information supply of power grid enterprises is described respectively. |
