摘要
随着经济社会对电力需求的日益增长,电网投资规模不断扩大,电网企业的投资能力和资金成本备受关注。固定资产折旧资金是企业未来投资的重要来源,固定资产折旧已成为电网规划编制中电网投资能力测算的重要参数。基于企业工作实践,给出2种固定资产折旧估算方法,运用算例进行了拟合验证,可以较准确地预估规划期内折旧额,为电网科学规划、投资决策提供依据。
With the increasing electricity demand of the economic society and continuous expansion of power grid investment, the investment capability and financing cost of power grid enterprises have attracted great attentions. Depreciation of fixed assets is an important future investment channel for enterprises and has become an important parameter for measuring the investment capability in power grid planning. Based on the practices of enterprises, two calculation methods based on the balance sheet are proposed for depreciation estimation of fixed assets and verified with case study, which can estimate accurately the depreciation in planning phase and can be used as a reference for power grid planning and investment decision-making.
出处
《能源技术经济》
2011年第1期53-57,共5页
Electric Power Technologic Economics
关键词
电网规划
折旧
投资决策
模型
power grid planning
depreciation
investment decision-making
model
