The transformation of the future transmission and distribution cost accounting method of power grid enterprises under the background of new electricity reform

Abstract

Under the new round of electricity reform, China’s series of policies have put forward more and more detailed requirements for standardizing transmission and distribution cost accounting. This paper analyzes the current situation and existing problems of power transmission and distribution cost accounting of China’s power grid enterprises, and combining with relevant theories, this paper puts forward the transformation objectives, transformation paths and transformation challenges of transmission and distribution cost accounting mode in the improvement and perfection stages of power grid enterprises.