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1、基于政府规制的我国煤电企业收益协调机制设计基金项目:国家社会科学基金资助项目(10BGL011);山东省自然科学基金资助项目(ZR2009HL005)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2640052山东新矿赵官能源有限公司,山东齐河251113)【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
2、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Deviceoftheearningscoordinationsystemofcoal-electricityenterprisesinourcountrybasedontheGovernmentadministrationGUILiang-jun1,GUZeng-j
3、un1,QIAOYingwei2(1SchoolofAccounting,ShandongInstituteofBusiness&Technology,Yantai264005,China2ShandongXinkuangZhaoguangEnergyLimitedCompany,Qihe251113,China)【Abstract】Coal-electricityenterprisesaretypicalsupplychainenterprises.Today,theirrelationshipsareten
4、seandtheirconflictsareoften,whichshowthekeyareasofpriceaboutcoal-electricityenterprisesinthesurface;however,thenatureisthekeyareasofinterestofbetweenthem.Aftertheanalysis,thispaperholdstheideathatcurrentadministrationmodeforthecontradictionbetweencoal-electr
5、icityenterprisescannotsolvetheproblemfundamentallyandtheystillhavesomecountermeasurestogainprofit.Inthemeanwhile,thesupplychainmarketstructureofthecoal-electricityenterprisesmakesthecoal-electricitypricetransmissionsystemineffective.Inordertosolvethecontradi
6、ctionbetweencoalandelectricityfromthefoot,themarketizationreformoftheelectricityenterprisesmustbeacceleratedandasforthesellingoftheelectricity,whennecessary,thegovernmentshouldmaketheprice.Onthebasistheearningscooperationandattributionofsupplychain,thispaper
7、devisesthemainframeworkofearningscoordinationandthesystemofgovernmentemendationandcoordinationandfinallydrawstheconclusion.【Keywords】GovernmentAdministration;theProfitCoordinationSystem;theContradictionBetweenCoalandElectricity;Marketization2002年,国家放开了电煤价格,实
8、现了“市场价”,但对上网电价和销售电价实行严格的管制,仍实行“计划电”。随着电煤价格的不断攀升,煤电企业之争愈演愈烈,矛盾不断加深,关系更加紧张。2004年以来,针对理顺价格机制,我国频繁出台试图解决煤电矛盾、缓解煤电紧张关系的各种政策,如煤电订货会、煤电价格联动、煤电一体化、长期合同等,但效果并不理想,没有从根本上解决煤电矛盾,相反,各种政策相继陷入了困境。煤电企业矛盾的根源是电力企