基于政府规制的我国煤电企业收益协调机制设计参考.doc

基于政府规制的我国煤电企业收益协调机制设计 桂良军1 谷增军1 乔英伟2 （1 山东工商学院会计学院，山东 烟台 2山东新矿赵官能源有限公司，山东 齐河 ） 【摘要】煤电企业是典型的供应链企业，煤电关系紧张、冲突不断，表现为电煤价格之争，本质是煤电利益之争。本文分析认为现有的煤电冲突治理模式不能从根本上解决煤电矛盾，煤电各方会采取各种策略应对以获取利润；同时，我国煤电企业供应链市场结构导致煤电价格传导机制失效。要从根本上解决煤电矛盾，需要加快电力企业市场化改革，在电力销售侧有必要政府规制销售电价；在供应链合作收益分配基础上，设计了政府规制下的收益协调机制总体框架及政府补贴协调机制，最后给出结论。 【关键词】政府规制；收益协调机制；煤电矛盾；市场化 Device of the earnings coordination system of coal -electricity enterprises in our country based on the Government administration GUI Liang-jun1, GU Zeng-jun1, QIAO Yingwei2 (1 School of Accounting, Shandong Institute of Business Technology, Yantai , China 2 Shandong Xinkuang Zhaoguang Energy Limited Company, Qihe , China ) 【Abstract】Coal-electricity enterprises are typical supply chain enterprises. Today, their relationships are tense and their conflicts are often, which show the key areas of price about coal-electricity enterprises in the surface; however, the nature is the key areas of interest of between them. After the analysis, this paper holds the idea that current administration mode for the contradiction between coal- electricity enterprises can not solve the problem fundamentally and they still have some countermeasures to gain profit. In the meanwhile, the supply chain market structure of the coal-electricity enterprises makes the coal-electricity price transmission system ineffective. In order to solve the contradiction between coal and electricity from the foot, the marketization reform of the electricity enterprises must be accelerated and as for the selling of the electricity, when necessary, the government should make the price. On the basis the earnings cooperation and attribution of supply chain, this paper devises the main framework of earnings coordination and the system of government emendation and coordination and finally draws the conclusion. 【Key words】Government Administration; the Profit Coordination System; the Contradiction Between Coal and Electricity; Marketization 2002年，国家放开了电煤价格，实现了“市场价”，但对上网电价和销售电价实行严格的管制，