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基于政府规制的我国煤电企业收益协调机制设计
引用本文:桂良军,谷增军,乔英伟.基于政府规制的我国煤电企业收益协调机制设计[J].中国软科学,2012(7):159-168.
作者姓名:桂良军  谷增军  乔英伟
作者单位:1. 山东工商学院会计学院,山东烟台,264005
2. 山东新矿赵官能源有限责任公司,山东齐河,251113
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)
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

Designing Earnings Coordination System for Chinese Coal-electricity Enterprises Based on Government Regulation
GUI Liang-jun , GU Zeng-jun , QIAO Ying-wei.Designing Earnings Coordination System for Chinese Coal-electricity Enterprises Based on Government Regulation[J].China Soft Science,2012(7):159-168.
Authors:GUI Liang-jun  GU Zeng-jun  QIAO Ying-wei
Institution:1.School of Accounting,Shandong Institute of Business & Technology,Yantai 264005,China; 2.Shandong Xinkuang Zhaoguang Energy Limited Company,Qihe 251113,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 of 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.
Keywords:government regulation  the profit coordination system  the contradiction between coal and electricity  marketization
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