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降低企業電力成本已成為(wei)國家(jia)推動實體經濟(ji)發展的(de)一項重要(yao)舉措，特別是(shi)在“大(da)疫”之后(hou)，這項任(ren)務(wu)顯得尤為(wei)重要(yao)。

2月(yue)，國家發(fa)展改(gai)革(ge)委發(fa)布(bu)《關(guan)于階段(duan)性(xing)降低企業(ye)(ye)用電(dian)(dian)成(cheng)(cheng)本支持(chi)企業(ye)(ye)復(fu)(fu)工復(fu)(fu)產的(de)通知》，國家電(dian)(dian)網(wang)、南方電(dian)(dian)網(wang)公(gong)司(si)(si)先(xian)后公(gong)布(bu)了(le)具體舉措，包括非高耗能大工業(ye)(ye)企業(ye)(ye)、一(yi)般工商(shang)業(ye)(ye)企業(ye)(ye)電(dian)(dian)費(fei)水平(ping)降低5%和實(shi)施(shi)支持(chi)性(xing)兩部制電(dian)(dian)價(jia)政策(ce)等，總計優惠額度超590億(yi)元。我(wo)們在為國家政策(ce)和電(dian)(dian)網(wang)公(gong)司(si)(si)舉措點贊的(de)同時，非常有必要對(dui)企業(ye)(ye)電(dian)(dian)力成(cheng)(cheng)本有一(yi)個(ge)全面(mian)理解和認識，推動形成(cheng)(cheng)降低企業(ye)(ye)電(dian)(dian)力成(cheng)(cheng)本的(de)全社會共識。

1、已有研究基礎

楊(yang)世興(xing)在《降(jiang)低工業企業用(yong)電(dian)(dian)(dian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)研后的思考》中指出(chu)，企業用(yong)電(dian)(dian)(dian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)是消耗電(dian)(dian)(dian)能(neng)所付出(chu)的各類固定(ding)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)和變(bian)動(dong)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)的總和，包括設(she)備投入、設(she)備折舊(jiu)、設(she)備運維(wei)費用(yong)、用(yong)電(dian)(dian)(dian)費用(yong)、功率(lv)因數考核和其他費用(yong)等。單(dan)位(wei)(wei)用(yong)電(dian)(dian)(dian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)的高低，除了和電(dian)(dian)(dian)價(jia)水平有關，還與(yu)電(dian)(dian)(dian)力設(she)備的配置(zhi)、利用(yong)率(lv)，生(sheng)產(chan)用(yong)電(dian)(dian)(dian)方式，能(neng)源管理(li)效(xiao)率(lv)等有重要關系，并指出(chu)電(dian)(dian)(dian)價(jia)和單(dan)位(wei)(wei)用(yong)電(dian)(dian)(dian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)兩者(zhe)不能(neng)劃等號。

根(gen)據2018年3月重慶(qing)市能源局開(kai)展(zhan)的“降低(di)工(gong)業(ye)(ye)園區企(qi)(qi)業(ye)(ye)用電(dian)(dian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)”調(diao)研，工(gong)業(ye)(ye)園區148家企(qi)(qi)業(ye)(ye)的用電(dian)(dian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)在(zai)0.7~4.5元/千(qian)瓦時左右。沈賢義(yi)、彭立斌在(zai)《降低(di)企(qi)(qi)業(ye)(ye)電(dian)(dian)力(li)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)可(ke)行(xing)性(xing)措施》中將電(dian)(dian)力(li)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)分為三(san)類：一是(shi)完全來自于公(gong)共電(dian)(dian)力(li)基礎設施的成(cheng)(cheng)(cheng)本(ben)(ben)(ben)（主要包括(kuo)：基本(ben)(ben)(ben)電(dian)(dian)費、電(dian)(dian)度電(dian)(dian)費）；二是(shi)企(qi)(qi)業(ye)(ye)獲得電(dian)(dian)力(li)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)（主要包括(kuo)企(qi)(qi)業(ye)(ye)在(zai)電(dian)(dian)力(li)固定資產(chan)上的相(xiang)關成(cheng)(cheng)(cheng)本(ben)(ben)(ben)與(yu)費用）；三(san)是(shi)企(qi)(qi)業(ye)(ye)使(shi)用電(dian)(dian)力(li)的成(cheng)(cheng)(cheng)本(ben)(ben)(ben)包括(kuo)運行(xing)維護相(xiang)關成(cheng)(cheng)(cheng)本(ben)(ben)(ben)和財務成(cheng)(cheng)(cheng)本(ben)(ben)(ben)等。文(wen)章從(cong)發電(dian)(dian)、電(dian)(dian)網、政府、管理(li)、金融等方面提出降低(di)企(qi)(qi)業(ye)(ye)電(dian)(dian)力(li)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)的措施。

2、對電力成本的深化認識

總(zong)結以上專家(jia)觀(guan)點，根據成本性質和形式，筆者(zhe)認為(wei)可以將企業電力成本進一步分為(wei)三(san)類：

（1）第一類電力成本：用(yong)(yong)戶電(dian)(dian)(dian)(dian)費(fei)（向電(dian)(dian)(dian)(dian)網公司繳納的電(dian)(dian)(dian)(dian)費(fei)）這部分電(dian)(dian)(dian)(dian)力成本(ben)是用(yong)(yong)戶在一(yi)個(ge)結算(suan)周期內在電(dian)(dian)(dian)(dian)費(fei)發票或結算(suan)單(dan)上直接(jie)體現的電(dian)(dian)(dian)(dian)費(fei)支出(chu)，是用(yong)(yong)戶與相關電(dian)(dian)(dian)(dian)網公司按(an)照確定(ding)的結算(suan)方式和(he)價格，根據(ju)用(yong)(yong)戶電(dian)(dian)(dian)(dian)壓等級、負(fu)荷大小、用(yong)(yong)電(dian)(dian)(dian)(dian)量等因素所支付(fu)的電(dian)(dian)(dian)(dian)費(fei)。

1）電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)構成(cheng)(cheng)圖1給出了銷(xiao)(xiao)售(shou)(shou)(shou)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)的(de)構成(cheng)(cheng)及成(cheng)(cheng)本傳導。銷(xiao)(xiao)售(shou)(shou)(shou)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)是(shi)電(dian)(dian)(dian)網(wang)企業向(xiang)(xiang)用(yong)(yong)戶(hu)銷(xiao)(xiao)售(shou)(shou)(shou)電(dian)(dian)(dian)能(neng)的(de)價(jia)(jia)(jia)(jia)(jia)格(ge)，其(qi)組成(cheng)(cheng)如下：銷(xiao)(xiao)售(shou)(shou)(shou)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)=購電(dian)(dian)(dian)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)+輸配電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)+政府性基(ji)金及附(fu)加其(qi)中，購電(dian)(dian)(dian)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)是(shi)發(fa)電(dian)(dian)(dian)企業向(xiang)(xiang)電(dian)(dian)(dian)網(wang)企業或大(da)用(yong)(yong)戶(hu)提供(gong)(gong)上(shang)網(wang)電(dian)(dian)(dian)量(liang)時的(de)結(jie)算(suan)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)，又(you)稱上(shang)網(wang)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)、電(dian)(dian)(dian)網(wang)購入(ru)電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)。輸配電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)是(shi)電(dian)(dian)(dian)網(wang)企業在其(qi)經營范圍內為用(yong)(yong)戶(hu)提供(gong)(gong)輸配電(dian)(dian)(dian)服務(wu)的(de)價(jia)(jia)(jia)(jia)(jia)格(ge)（增(zeng)量(liang)配電(dian)(dian)(dian)網(wang)用(yong)(yong)戶(hu)的(de)輸配電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)由省(sheng)級(ji)電(dian)(dian)(dian)網(wang)輸配電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)和(he)增(zeng)量(liang)配電(dian)(dian)(dian)網(wang)配電(dian)(dian)(dian)價(jia)(jia)(jia)(jia)(jia)組成(cheng)(cheng)）。

當用(yong)戶(hu)最大用(yong)電(dian)(dian)需求量(liang)或受電(dian)(dian)變壓器容量(liang)超過一(yi)定限(xian)值時(shi)，其輸配電(dian)(dian)價(jia)采用(yong)兩部(bu)制電(dian)(dian)價(jia)（基(ji)本(ben)電(dian)(dian)價(jia)和電(dian)(dian)量(liang)電(dian)(dian)價(jia)），否則，采用(yong)一(yi)部(bu)制電(dian)(dian)價(jia)（電(dian)(dian)量(liang)電(dian)(dian)價(jia)）。輸配電(dian)(dian)價(jia)是電(dian)(dian)網企業投(tou)資主要的回收途徑，一(yi)般(ban)含有(you)線損和交叉補貼(tie)。政府性(xing)基(ji)金及附加(jia)是向(xiang)全體(ti)電(dian)(dian)力用(yong)戶(hu)分攤和電(dian)(dian)力行業發展相關外部(bu)成本(ben)。

圖1：銷售電價構成及成本傳導關系

2）線(xian)(xian)損(sun)(sun)(sun)的(de)(de)影響輸配(pei)(pei)(pei)(pei)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)損(sun)(sun)(sun)耗(hao)，是在(zai)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)網傳輸電(dian)(dian)(dian)(dian)(dian)(dian)(dian)能(neng)過程(cheng)中(zhong)的(de)(de)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)能(neng)量(liang)(liang)損(sun)(sun)(sun)失，可(ke)以理解(jie)為(wei)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)網購銷(xiao)兩端(duan)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)(liang)差，通常(chang)在(zai)輸配(pei)(pei)(pei)(pei)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)價表中(zhong)體現為(wei)線(xian)(xian)損(sun)(sun)(sun)率。線(xian)(xian)損(sun)(sun)(sun)是有(you)成(cheng)本(ben)的(de)(de)，要由(you)用戶(hu)(hu)(hu)分(fen)攤。通常(chang)配(pei)(pei)(pei)(pei)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)網中(zhong)的(de)(de)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)能(neng)損(sun)(sun)(sun)耗(hao)占系統總損(sun)(sun)(sun)耗(hao)的(de)(de)70%。造成(cheng)線(xian)(xian)損(sun)(sun)(sun)的(de)(de)原因既與輸配(pei)(pei)(pei)(pei)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)設(she)(she)備(bei)、電(dian)(dian)(dian)(dian)(dian)(dian)(dian)網拓撲結(jie)構、運行方式等(deng)有(you)關(guan)，又與管理有(you)關(guan)（如電(dian)(dian)(dian)(dian)(dian)(dian)(dian)能(neng)表綜(zong)合誤(wu)差、抄表不(bu)同時、帶電(dian)(dian)(dian)(dian)(dian)(dian)(dian)設(she)(she)備(bei)絕緣不(bu)良、竊電(dian)(dian)(dian)(dian)(dian)(dian)(dian)等(deng)）。供(gong)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)(liang)=用戶(hu)(hu)(hu)有(you)效用電(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)(liang)/（1-線(xian)(xian)損(sun)(sun)(sun)率）用戶(hu)(hu)(hu)有(you)效用電(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)(liang)是由(you)用戶(hu)(hu)(hu)端(duan)用電(dian)(dian)(dian)(dian)(dian)(dian)(dian)設(she)(she)備(bei)決(jue)定的(de)(de)，用戶(hu)(hu)(hu)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)費結(jie)算是按照包含(han)線(xian)(xian)損(sun)(sun)(sun)的(de)(de)供(gong)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)(liang)繳(jiao)費。

由公式可見，線(xian)(xian)損(sun)率(lv)高(gao)，用戶承擔的(de)“無效能”電(dian)(dian)(dian)量，即(ji)(ji)線(xian)(xian)損(sun)電(dian)(dian)(dian)量越高(gao)，用戶的(de)電(dian)(dian)(dian)費支出越高(gao)，電(dian)(dian)(dian)費負(fu)擔越重。輸配電(dian)(dian)(dian)價定(ding)價時，通常會結(jie)合往(wang)年的(de)情況，按照某(mou)一個(ge)定(ding)值（即(ji)(ji)定(ding)價線(xian)(xian)損(sun)率(lv)）考慮線(xian)(xian)損(sun)的(de)影響。各地的(de)定(ding)價線(xian)(xian)損(sun)率(lv)差異較大。

圖2給出(chu)除西藏外各(ge)地(di)定(ding)(ding)價(jia)(jia)線損率(lv)(lv)（數(shu)據(ju)來源(yuan)：各(ge)地(di)物價(jia)(jia)管理部門截至(zhi)2019年(nian)7月的(de)(de)電(dian)價(jia)(jia)表，未(wei)查到浙江、黑龍(long)江的(de)(de)定(ding)(ding)價(jia)(jia)線損率(lv)(lv)，陜西定(ding)(ding)價(jia)(jia)線損率(lv)(lv)采用的(de)(de)國網(wang)陜西營(ying)業區數(shu)據(ju)）、2018年(nian)實際線損率(lv)(lv)（數(shu)據(ju)來源(yuan)：國家能源(yuan)局，《2018年(nian)度全國電(dian)力價(jia)(jia)格情(qing)況監管通報》）和兩者之間(jian)的(de)(de)比較（計算公式=2018年(nian)線損率(lv)(lv)/定(ding)(ding)價(jia)(jia)線損率(lv)(lv)-1）。定(ding)(ding)價(jia)(jia)線損率(lv)(lv)中，河南、湖南、蒙東最高(gao)，超過8%；青海、寧夏最低，低于4%。

按照1000億千瓦(wa)時(shi)的用(yong)電量計算，河南與(yu)寧夏(xia)定價(jia)線(xian)損(sun)率折算的線(xian)損(sun)電量相差40億千瓦(wa)時(shi)，對用(yong)戶而言是一筆龐(pang)大(da)的“低(di)(di)效”支(zhi)出(chu)。從2018年實際情(qing)況(kuang)看，除(chu)了貴州(zhou)與(yu)河北北部，其(qi)他(ta)地(di)方(fang)實際線(xian)損(sun)率均(jun)低(di)(di)于定價(jia)線(xian)損(sun)率，占比(bi)(bi)94%，其(qi)中，寧夏(xia)、蒙(meng)西、蒙(meng)東、新疆、福建、深(shen)圳、上海、廣(guang)東降低(di)(di)幅度超過(guo)20%，占比(bi)(bi)26%；降低(di)(di)幅度超過(guo)10%的地(di)方(fang)占比(bi)(bi)52%。說(shuo)明(ming)絕大(da)部分地(di)方(fang)定價(jia)線(xian)損(sun)率偏高，還有較大(da)的降低(di)(di)空(kong)間。

根據(ju)筆者調研(yan)的(de)情(qing)況，配電(dian)網(wang)的(de)線損管(guan)理一直是(shi)電(dian)網(wang)企業的(de)重(zhong)要工(gong)作和難點(dian)工(gong)作，有很大(da)的(de)改進和提(ti)升空(kong)間。同時，由(you)于大(da)量的(de)用戶(hu)側(ce)配電(dian)資產長期游(you)離于電(dian)力管(guan)理體(ti)制之外(wai)，也是(shi)造成線損大(da)的(de)重(zhong)要原因。

3）基金和(he)附(fu)加(jia)、交(jiao)叉(cha)補貼客觀(guan)的(de)(de)說，在2018、2019年(nian)兩輪的(de)(de)降(jiang)低(di)一(yi)般工商業電(dian)(dian)價(jia)任務中，政(zheng)府(fu)性基金和(he)附(fu)加(jia)從最初度電(dian)(dian)平均7分(fen)錢左右(you)降(jiang)到現(xian)在的(de)(de)4.4分(fen)錢左右(you)，有效保障了(le)降(jiang)電(dian)(dian)價(jia)任務的(de)(de)完成(cheng)，充分(fen)體現(xian)了(le)以(yi)人民為中心、讓利于(yu)民、讓利于(yu)企的(de)(de)施政(zheng)導(dao)向。交(jiao)叉(cha)補貼包括三類：工商業用(yong)(yong)(yong)(yong)戶(hu)對居(ju)民和(he)農業用(yong)(yong)(yong)(yong)戶(hu)的(de)(de)補貼、高電(dian)(dian)壓(ya)等(deng)價(jia)用(yong)(yong)(yong)(yong)戶(hu)對低(di)電(dian)(dian)壓(ya)等(deng)級用(yong)(yong)(yong)(yong)戶(hu)的(de)(de)補貼以(yi)、發達(da)地區(qu)用(yong)(yong)(yong)(yong)戶(hu)對欠發達(da)地區(qu)用(yong)(yong)(yong)(yong)戶(hu)的(de)(de)補貼。

各地現(xian)在需要通過厘清交(jiao)叉(cha)補(bu)(bu)(bu)貼(tie)規模及具體構成(cheng)，由暗補(bu)(bu)(bu)轉為明補(bu)(bu)(bu)等(deng)方(fang)式，予(yu)以澄清和解決。例如，山東(dong)規定自備電廠企業繳納的政策性交(jiao)叉(cha)補(bu)(bu)(bu)貼(tie)標準為每千瓦(wa)時0.1016元(yuan)（含稅(shui)）、吉林市0.15元(yuan)。如按照(zhao)此標準推(tui)測(ce)，對實體企業而(er)言，交(jiao)叉(cha)補(bu)(bu)(bu)貼(tie)占電價比例非常大(da)，應該(gai)予(yu)以重視。

4）電費(fei)構成費(fei)是由價(jia)與量決(jue)定的(de)。對于企業用(yong)(yong)戶而言(yan)，其(qi)電費(fei)主要與電價(jia)、用(yong)(yong)電量、電壓(ya)等級(ji)、負荷大(da)小或變(bian)壓(ya)器(qi)容量相(xiang)關。圖2給出了月結電費(fei)用(yong)(yong)戶的(de)電費(fei)構成。用(yong)(yong)戶的(de)實際電費(fei)還與其(qi)功率因數(shu)、高可靠性要求(qiu)等有關。

圖2：用戶電費構成

電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價方(fang)面，電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)度(du)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價、基本電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價、分時電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價等諸多價格政(zheng)策都會影響企(qi)業(ye)的電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)支(zhi)出(chu)。電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)源側(ce)，購電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價與(yu)購電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)決定(ding)了購電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)；電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)網(wang)側(ce)，電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)度(du)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價和電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)決定(ding)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)度(du)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)，基本電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)價與(yu)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)壓等級、負荷大小或變壓器容(rong)(rong)量(liang)決定(ding)基本電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)。電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)度(du)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)和購電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)均與(yu)用(yong)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)緊密相關(guan)，可(ke)以采取(qu)節(jie)能提效(xiao)，減(jian)(jian)少(shao)企(qi)業(ye)不必要(yao)的電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)能消耗，減(jian)(jian)少(shao)線損，開(kai)展需求側(ce)響應、提高源網(wang)荷協(xie)同性(xing)、減(jian)(jian)少(shao)負荷高峰(feng)時段用(yong)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)等措(cuo)施(shi)，減(jian)(jian)少(shao)“低(di)效(xiao)”或“無效(xiao)”用(yong)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)量(liang)，降低(di)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)支(zhi)出(chu)。在基本電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)方(fang)面，用(yong)戶(hu)可(ke)以通(tong)過(guo)優化(hua)用(yong)戶(hu)負荷特(te)性(xing)，合理選取(qu)按照最大需量(liang)或變壓器容(rong)(rong)量(liang)的靈活繳費(fei)(fei)模式(shi)，提高變壓器利(li)用(yong)率(lv)等措(cuo)施(shi)，降低(di)基本電(dian)(dian)(dian)(dian)(dian)(dian)(dian)(dian)費(fei)(fei)支(zhi)出(chu)。

（2）第二類電力成本：電(dian)力工程相關成(cheng)本(ben)主(zhu)要(yao)涉及(ji)企業在(zai)配電(dian)資(zi)(zi)產上的(de)投資(zi)(zi)及(ji)相關成(cheng)本(ben)和費用(yong)(yong)。通常，此部(bu)分成(cheng)本(ben)費用(yong)(yong)轉化為(wei)用(yong)(yong)戶側配電(dian)工程固定資(zi)(zi)產，以沉沒資(zi)(zi)產形態(tai)存(cun)在(zai)，在(zai)財務報表(biao)中體(ti)現(xian)為(wei)建設(she)期投資(zi)(zi)，不產生(sheng)任何經營性(xing)價值(zhi)，長期嚴(yan)重(zhong)擠占了企業原(yuan)本(ben)能用(yong)(yong)于高價值(zhi)的(de)經營性(xing)資(zi)(zi)金(jin)，對企業的(de)現(xian)金(jin)流和供應鏈、擴大再(zai)生(sheng)產都(dou)有重(zhong)要(yao)影響(xiang)。

降低(di)用(yong)戶電力工程相關成本的方法主要(yao)分為兩類：一(yi)是電網企業(ye)投資(zi)(zi)界(jie)面前移至企業(ye)“紅線”內；二是采取金融措施替代(dai)企業(ye)用(yong)戶的高價值經營性資(zi)(zi)金，措施主要(yao)包括用(yong)戶側配(pei)電資(zi)(zi)產的融資(zi)(zi)租(zu)賃、售后回(hui)租(zu)、租(zu)賃結(jie)(jie)合(he)信托或私(si)募基(ji)金、供應鏈金融結(jie)(jie)合(he)融資(zi)(zi)租(zu)賃等(deng)。

（3）第三類電力成本：運行維(wei)護及(ji)相關(guan)資金(jin)成(cheng)(cheng)(cheng)(cheng)本(ben)主要涉及(ji)用(yong)戶運維(wei)配(pei)電(dian)資產(chan)時產(chan)生的(de)(de)人工成(cheng)(cheng)(cheng)(cheng)本(ben)、材料費、檢修(xiu)費、財務(wu)成(cheng)(cheng)(cheng)(cheng)本(ben)等(deng)。此(ci)部(bu)分成(cheng)(cheng)(cheng)(cheng)本(ben)主要涉及(ji)配(pei)電(dian)資產(chan)投產(chan)后的(de)(de)運行維(wei)護成(cheng)(cheng)(cheng)(cheng)本(ben)、預交電(dian)費成(cheng)(cheng)(cheng)(cheng)本(ben)等(deng)。這(zhe)部(bu)分成(cheng)(cheng)(cheng)(cheng)本(ben)也占用(yong)了企(qi)業(ye)(ye)大量(liang)高價值的(de)(de)企(qi)業(ye)(ye)經(jing)營資金(jin)，影響企(qi)業(ye)(ye)現(xian)金(jin)流和(he)短期(qi)償債(zhai)能力。

降低企業(ye)電(dian)(dian)力運(yun)維及相關(guan)資(zi)金成本可主要采(cai)取以(yi)下兩類措(cuo)施：一是開展采(cai)取市場化方式，將(jiang)企業(ye)的電(dian)(dian)力運(yun)維和供電(dian)(dian)保障服務交給專業(ye)公(gong)司(si)；二是采(cai)取金融(rong)工具解(jie)決預付(fu)電(dian)(dian)費對(dui)高價值(zhi)經營資(zi)金的占用。

總(zong)之，上述(shu)三類電(dian)力(li)成(cheng)本(ben)(ben)性質不同，對企(qi)業(ye)經營和投融資(zi)能力(li)影響機制不同，因(yin)此(ci)，降低(di)企(qi)業(ye)電(dian)力(li)成(cheng)本(ben)(ben)，需要(yao)圍繞三類電(dian)力(li)成(cheng)本(ben)(ben)從政(zheng)策、市(shi)場(chang)、技術、管(guan)理和金融等多方面發力(li)，因(yin)地制宜，綜合施策。

3、降低企業電力成本措施矩陣

在參考楊世興、沈賢義等專家提出(chu)的降低(di)企(qi)業(ye)電力成本(ben)措(cuo)施基礎上，結合我(wo)國實體經(jing)濟發展未來需求，提出(chu)以下降低(di)企(qi)業(ye)電力成本(ben)措(cuo)施矩陣。

4、結論和建議

當前，我國很(hen)多地方在制度和實(shi)施(shi)降低企業電(dian)(dian)力成(cheng)本(ben)政(zheng)策方面，都能結合(he)自(zi)身的(de)資源特(te)點(dian)、產業特(te)點(dian)、電(dian)(dian)力市(shi)場(chang)特(te)點(dian)和體制機制特(te)點(dian)，提出了很(hen)多很(hen)有效(xiao)(xiao)的(de)措施(shi)，特(te)別是對于第一類電(dian)(dian)力成(cheng)本(ben)效(xiao)(xiao)果明顯。

提出以下建議：

一是在降低(di)第一類電(dian)(dian)力(li)成本(ben)（電(dian)(dian)費支出(chu)）方(fang)面，除了(le)繼續重視對包(bao)括折舊(jiu)費、運行(xing)維(wei)護費在內的定(ding)價(jia)成本(ben)的監審外，還應該(gai)重視推動(dong)各地電(dian)(dian)網企(qi)業提高(gao)線損(sun)管(guan)理(li)，促進(jin)用(yong)戶側配電(dian)(dian)資產標準化(hua)和(he)管(guan)理(li)體系(xi)規范化(hua)建設(she)，降低(di)線損(sun)率。同時(shi)，盡快制定(ding)出(chu)臺交叉(cha)補貼“明補”機制。

二(er)是在(zai)降(jiang)低第二(er)類(lei)、第三(san)類(lei)電力成本(ben)(ben)方(fang)面，建(jian)議應(ying)更加突出市(shi)場(chang)力量的發(fa)揮，重視(shi)社會資本(ben)(ben)作用發(fa)揮和金融手段創新(xin)，通過產融深度(du)結(jie)合，促進(jin)企(qi)業電力成本(ben)(ben)降(jiang)低。

三是鼓勵各地因地制宜，結(jie)合本地資源(yuan)和產業用能情(qing)況(kuang)，發展平價或低(di)價可再生能源(yuan)發電，優(you)化電源(yuan)結(jie)構，降低(di)用戶電價。

四(si)是鼓(gu)勵和倡導采用(yong)高(gao)效、節(jie)能(neng)(neng)技(ji)術和裝備，倒逼(bi)降(jiang)低產業能(neng)(neng)耗(hao)，提高(gao)電能(neng)(neng)使用(yong)效率。

五是各地充(chong)分發(fa)揮電(dian)力(li)市場作用(yong)，完善(shan)市場機制，豐富電(dian)力(li)交易產品，圍繞降低交易成本、消(xiao)除(chu)市場力(li)、確保價格穩定。

六(liu)是重視利用區塊鏈(lian)、大數據等技術，加(jia)強發電和電網企業營運成本(ben)(ben)優(you)化管理，包括提高資產效率、控(kong)制(zhi)燃料成本(ben)(ben)和儲運、降(jiang)低(di)線損、降(jiang)低(di)融資成本(ben)(ben)等措施，進(jin)一步降(jiang)低(di)電力(li)企業成本(ben)(ben)，促進(jin)電力(li)成本(ben)(ben)降(jiang)低(di)。