The development of China's power grid is faced with the dual challenges of power market construction and a high proportion of new energy access. With the spot market, this paper summarizes and analyzes the current status of the existing transmission and distribution price accounting methods, and analyzes the advantages and disadvantages of the existing methods. The cross influence of the construction of the existing electricity spot market and the transmission and distribution price is analyzed. Finally, the influence and deficiency of the new energy access on the transmission and distribution price of the power grid is analyzed, and relevant measures and suggestions are put forward.