中国储能网讯：在澳大利亚电力市场体系中，市场监管规则是保障市场机制发挥有效作用的重要组成部分。出于其完整性和严谨性需要，监管规则大都篇幅冗长、晦涩难懂。为了帮助更多的市场主体了解市场监管规则，澳大利亚能监会在其网站上通常刊登提纲挈领、阐述要义的总结性短文，这些短小、精干的文章可以帮助国内读者基本了解澳大利亚电力市场法规的作用。因而我们将世界各国电力市场监管机构和市场运营机构发表的这种风格的文章收集起来，以中英对照的形式把原文和译文提供给读者，形成系列，希冀对电改有所帮助。我们也希望认同我们想法的专家积极踊跃投稿。
本文资料来自澳大利亚能监会网站。澳大利亚对输电网公司和配电网公司实行经济规制监管，企业的支出测算是能监会核准其准许收入的基础。了解澳大利亚能监会电网支出测算的评估的办法对国内输配电价核定和电网企业成本监审等改革措施的实施都有借鉴意义。
什么是支出测算评估？
Network businesses plan the expenditure they need to provide a safe and reliable supply of electricity for consumers over the next five year period. Businesses then put these expenditure plans to us as part of a revenue proposal. We then assess this revenue proposal to determine whether the total operating and capital expenditure (opex and capex) forecasts reasonably reflect the efficient costs of providing a safe and reliable supply of electricity. If we do not consider the proposal is reasonable, we must replace it with our own forecast of efficient costs.
电网企业编制保障安全可靠供送电所需支出的五年测算，并将该测算作为企业收入预算申报的一部分提交给能监会。澳大利亚能监会评估电网企业收入申报，决定对这些运营性支出（opex）与资本性支出（capex）总测算是否能合理反映安全可靠供电所需的有效成本。当能监会不认同该收入申报合理性时，就必须采用能监会自己的有效成本测算来取代电网企业的申报测算。
支出测算评估指南有哪些内容？
Our expenditure forecast assessment guideline sets out how we assess a business’s revenue proposal and how we determine a substitute forecast when required. The assessment techniques we use are underpinned by a nationally consistent framework for network businesses to report information to us. This consistent approach to information reporting lets us compare the costs of conducting similar activities across networks. The guideline explains what data we need and why, when we intend to collect it and how we will collect it.
能监会颁布的支出测算评估指南展示了能监会如何评估电网企业的申报收入及如何在需要时决定替代测算。能监会所使用的评估方法是基于全国统一的电网企业提交信息方式。这样，能监会能够对相似业务的成本进行比较。指南解释了能监会需要的信息内容、收集的目的与时间以及信息收集的方式。
Our assessment approaches are rigorous, transparent and cost effective. Businesses need to invest in electricity networks to provide a safe and reliable supply, but we’ll focus on the efficiency of that expenditure so consumers pay no more than necessary.
能监会的评估方法是严格的、公开透明的、有成本效率的。电网企业需要投资电网以保障安全可靠的供电，而能监会关注投资效益，确保消费者避免为不必要的支出买单。
如何制定有效的支出测算？
To assess a business’s revenue proposal, we apply a range of techniques that typically involve comparing the proposal to estimates we develop from relevant information sources. Where these techniques indicate the expenditures are not efficient, we will set our own efficient forecast.
在评估电网企业的申报收入时，能监会通常采用一系列方法将申报收入与能监会自己利用有关信息来源所做的估算进行比较，当比较显示申报的支出不是有效率时，能监会将使用自己的有效率测算。
如何评估支出测算？
Our general approach is to assess the efficiency of a network business and determine whether previous spending is an appropriate starting point. If a business is efficient and has been responding to our expenditure incentives measures, its past expenditure is often a good indicator of how much it will need to spend in future.
能监会通常所用的法是评估电网业务的效率，确定前一时期的支出是否可作为适当的基准点。 如果一个企业是高效的，并且已经响应监管的支出激励措施，其前一时期的支出通常是未来所需支出的很好指标。
Our expenditure incentives measures work together with our techniques for assessing revenue proposals. More information on these incentives is in our expenditure incentives factsheet.
值得强调的是监管的支出激励措施和评估申报收入的方法是相配套的。 有关支出激励措施的更多信息请参见澳大利亚能监会的支出激励指南。
We use our assessment techniques to test the efficiency of a network business’s expenditure. These techniques include:
economic benchmarking—productivity measures used to assess a business’s efficiency overall.
category level analysis—comparing how well a business delivers services for a range of individual activities and functions, including over time and with its peers.
predictive modelling—statistical analysis to predict future spending needs, currently used to assess the need for upgrades or replacement as demand changes (augmentation capex, or augex) and expenditure needed to replace aging assets (replacement capex, or repex).
trend analysis—forecasting future expenditure based on historical information, particularly useful for opex where spending is largely recurrent and predictable
cost benefit analysis—assessing whether the business has chosen spending options that reflect the best value for money.
project review—a detailed engineering examination of specific proposed projects or programs.
methodology review—examining processes, assumptions, inputs and models that the business used to develop its proposal.
governance and policy review—examining the business’s strategic planning, risk management, asset management and prioritisation.
能监会使用多种评估方法来判断电网业务支出的效率，其中包括：
经济基准 - 使用生产率度量评估业务的整体效率。
归集分析 - 对电网企业的一系列单项业务和职能所提供的服务进行对照比较，包括在时间上以及与同行的对比。
预测建模 - 通过统计分析预测未来支出需要。这种方法目前用于评估因用电负荷变化需要升级换代而带来的支出（augex）需求与替换老旧资产所需支出（repex）。
趋势分析 – 根据历史数据预测未来支出。这种方法特别地适用于运营支出（opex）预测，因为运营支出在很大程度上具有循环性和可预测性。
成本效益分析 - 评估电网企业是否选择了具有最佳性价比的支出方案。
项目评审 - 对特定项目或计划开展详细的技术审查。
方法审查 - 检查电网企业用以编制申报文件的流程、假设、输入数据和模型。
管治和政策评审 - 审查电网企业的战略规划、风险管理、资产管理及优先目标。
The guideline sets out our principles for guiding our reliance on assessment techniques and a business’s forecasting approach. These include validity, accuracy and reliability, parsimony, robustness, transparency and fitness for purpose.
该指南阐明了能监会在依赖评估方法和电网企业预测方法时的指导原则，其中包括有效性、准确性、可靠性、简约性、鲁棒性、透明度和适用性。
如何评估资本支出申报？
We will assess businesses’ capex proposals by considering the need for the expenditure, and the efficiency of the proposed projects. This is likely to include a detailed consideration of the demand forecast and the timing, scope, scale and level of expenditure associated with proposed projects.
在评估资本金支出时，能监会根据支出的需要和申建项目的效率来评估电网申报的资本金支出，可能详细地考虑用电需求预测和与拟议项目相关的支出的时间、范围、规模和水平。
Capex will be assessed in four subcategories. Repex and augex were described above. We’ll also consider capex forecasts associated with connections and other customer driven work and non-network capex (for example IT equipment). We will apply different assessment techniques to each subcategory. For example, we may benchmark the costs of connecting a customer across networks. We also use these assessment techniques to review past capex as set out in our capex incentives guideline.
资本金支出分成四个子类别接受评估。前面已描述了 repex和augex，能监会还考虑与电网接入和其它客户驱动的业务及非电网的支出（例如IT设备）相关的资本金支出预测。 能监会对每个子类别应用不同的评估方法。例如可以按照基准对标电网接入客户的成本，还会使用不同评估技术复查过去的资本金支出（详见澳大利亚能监会的资本金支出激励指南）。
如何评估运营支出申报？
As opex is largely recurrent and predictable, we start with the actual opex a business spends in one year of the regulatory period to forecast its opex needs for the next regulatory period. We refer to this year as the ‘base year’.
由于运营支出在很大程度上具有循环性和可预测性，能监会以电网企业在监管期内某年度（该年称为“基准年”）的实际运营支出为起点，来预测其未来监管时期的运营支出需求。
We will use our assessment techniques to determine whether the base year is efficient. Once the base year is set, we apply a rate of change to account for changes in prices, productivity and the outputs the business is required to deliver. If our assessment shows that the base year expenditure is not efficient, we may adjust it or substitute an appropriate amount.
能监会使用评估技术来确定基准年是否是满足有效率的条件的年度。一旦设定了基准年，能监会使用变化率来考虑计入价格、生产率和电网企业需要完成的产出等方面的变化。如果监管评估显示基准年支出不是有效率，能监会可能会进行调整或替换为适当的数额。
利益相关方如何参与？
When we receive a business’s revenue proposal we publish it on our website and invite stakeholders to comment. We use our assessment techniques to provide a high level ‘first pass’ preliminary view of the proposal. This is in the issues paper we publish before our formal draft decision. We then publish a draft decision that sets out, among other things, our views on the capex and opex forecasts. We will outline our reasons if we have substituted our own forecast in place of the original proposal. Stakeholders are invited to make submissions on our draft decision and the business can revise its proposal. After considering submissions and the revised proposal, we publish our final decision and analysis.
当能监会收到电网企业的收入申报后，将其发布在机构的网站上，并邀请利益相关方发表评论。 能监会运用其评估方法对申报提出大体“初评”的初步观点，并在发布正式监审决定讨论稿之前公布在初步意见文件中。然后，能监会发布一份监审决定讨论稿，其中列出对资本金支出和运营支出预测的看法。 如果能监会使用自己的预测替代原始申报的话，要概述其理由。 能监会还会邀请利益相关方就决定的讨论稿提交意见，电网企业可以修改其申报报告。 在考虑了所提交的意见和修改后的收入申报后，能监会发布最终的决定及分析工作。
We are also publishing annual benchmarking reports from September 2014. These provide regular information on the relative efficiency of network businesses. Public scrutiny of network businesses’ performance in these reports encourages businesses to improve, and identifies areas we are likely to target in assessing revenue proposals.
能监会还将发布年度基准报告。这些报告定期提供电网企业的相对的业务效率信息。 这些报告对电网企业绩效的公开审查会鼓励企业进行改进，并指出在评估收入时能监会可能注意的方面。
