摘要
根据南水北调工程的经济属性和运行特点,提出固定资产分段折旧法,即在达效期内固定资产折旧额应由小到大逐年递增,直到正常运营年,而在正常运营期内固定资产折旧额可采用直线折旧法计算。对基于分段折旧法计算的南水北调中线一期输水工程口门水价进行分析,结果表明,按分段折旧法计算的还贷期内(也即工程运营前期)水价为0.605 8元/m3,,比按直线折旧法计算的还贷期内水价0.621 5元/m3低;按分段折旧法计算的还贷后水价为0.496 3元/m3,比按直线折旧法计算的还贷后水价0.489元/m3要高,且按分段折旧法计算的水价在还贷前后变化更为平缓。如果考虑达效期内工程维护费递增的情况,那么还贷期内水价将更低(0.594 4元/m3),这可使通水初期受水城市的水价更低,从而有利于受水城市当地水利工程供水水价与调水水价之间的衔接,而还贷前后水价变化平缓也有利于水价保持稳定。
According to the economic attributes and the running features of South-to-North Water Diversion Project,the two-phase depreciation of the fixed assets was put forward,that is,the depreciation amount should be gradually raised year by year during the starting period till the normal running period,and the depreciation amount should be calculated by use of the straight line depreciation during the normal running period.The water price of the 1st stage of the Middle Route of South-to-North Water Diversion Project based on the two-phase depreciation was analyzed.The results indicate that during the loan returning period(early stage),the water price calculated by the two-phase depreciation method is 0.6058 RMB Yuan/m3,smaller than 0.6215 RMB Yuan/m3 calculated by the straight line depreciation method;after the loan is returned,the water price calculated by the two-phase depreciation method is 0.0.4963 RMB Yuan/m3,larger than 0.489 RMB Yuan/m3 calculated by the straight line depreciation method.And the variation of the water price calculated by the two-phase depreciation method is much gentle before and after the loan returning period.If considering the increase of maintenance cost of the project during the starting period,the water price during the loan returning period is much smaller(0.5944 RMB Yuan/m3),resulting in lower water price in water receiving cities during the initial period.It is in favor of the price connection between the local water supply projects and the South-to-North Water Diversion Project.The gentle variation of water price before and after the loan returning period is helpful for the stable water price.
出处
《水利经济》
2009年第2期34-37,44,共5页
Journal of Economics of Water Resources
关键词
南水北调工程
水价
固定资产折旧
分段折旧法
直线折旧法
South-to-North Water Diversion Project
water price
fixed assets depreciation
two-phase depreciation
straight line depreciation
