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| 摊销费在南水北调中线工程两部制水价中划分的探讨 | |
| 引用本文： | 李洋,吴泽宁,管新建. 摊销费在南水北调中线工程两部制水价中划分的探讨[J]. 中国农村水利水电, 2011, 0(5) |
| 作者姓名： | 李洋 吴泽宁 管新建 |
| 作者单位： | 郑州大学水利与环境学院,郑州,450002 |
| 基金项目： | 国家自然科学基金项目(50879081); 南水北调中线工程科技项目(ZXJ/FW/CW-015) |
| 摘 要： | 在分析两部制水价含义和无形及递延资产摊销费的特点基础上,结合南水北调中线工程的实际,设计了不同的水价方案,探讨了摊销费在两部制水价成本中的划分问题.采用可行性报告中的投资数据,分8段对两部制水价进行了分析计算,结果表明:南水北调中线工程实行两部制水价时,将摊销费划分到基本水价中较为合理. |
| 关 键 词： | 摊销费 两部制水价 南水北调中线工程 |
Discussion of Amortization Expenses in Two Part Water Price of Mid-route Project of South-to-North Water Diversion |
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| LI Yang , WU Ze-ning , GUAN Xin-jian. Discussion of Amortization Expenses in Two Part Water Price of Mid-route Project of South-to-North Water Diversion[J]. China Rural Water and Hydropower, 2011, 0(5) | |
| Authors: | LI Yang WU Ze-ning GUAN Xin-jian |
| Affiliation: | LI Yang,WU Ze-ning,GUAN Xin-jian(School of Water Conservancy and Environment Engineering,Zhengzhou University,Zhengzhou 450002,China) |
| Abstract: | Based on the South-to-North Water Diversion Project,this paper analyzes the features of two water prices and amortization expenses,and discusses the attribute of amortization expenses in two water prices.By feat of the investment data in the feasibility study report,a variety of options are designed.The project is divided into eight sections to figure out the water price by using the two water prices,and the results are analyzed.The study demonstrates that it is feasible to arrange the amortization expenses... |
| Keywords: | amortization expenses two-part water price mid-route project of South-to-North Water Diversion |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |