《光伏行业成本核算模型通则》发布 引导行业有序竞争

中国光伏行业协会正式发布了《光伏行业成本核算模型通则》1，通过统一"硅料—硅片—电池—组件"全产业链的成本计算范围、计算系数和计算模型，破除行业内成本核算口径不一的现象1。该通则旨在以统一的成本核算语言夯实行业管理基础1。

当前光伏行业处于周期调整阶段，部分环节产品价格持续承压1。通过实施这一标准化成本核算体系，行业管理从自律倡议转向制度化、标准化阶段，引导企业从价格驱动转向价值驱动1，投入技术研发、质量提升和品牌建设1，推动产业的有序竞争和优化升级。

The China Photovoltaic Industry Association has formally released the "Photovoltaic Industry Cost Accounting Model Standard," establishing unified cost calculation methodologies across the entire supply chain from silicon raw materials through wafers, cells, and modules 1. The standard defines consistent calculation scope, coefficients, and models to eliminate fragmented accounting practices within the industry 1.

The initiative represents a shift from industry self-regulation toward standardized institutional governance, aiming to provide a unified accounting framework that strengthens the foundation of industry management 1. By promoting a common cost accounting language, the standard seeks to redirect enterprises away from price-driven competition toward value-driven strategies, encouraging investment in technological innovation, quality improvement, and brand development 1. This strategic reorientation comes as the photovoltaic sector navigates a cyclical adjustment period, with certain product categories experiencing sustained downward pricing pressure 1.