Research On The Environmental Cost Accounting Of The Thermal Power Enterprises

Thermal is one of the most important energy sources in China, which contributes a lot in economic development with no doubt. However the environmental problems brought by the thermal power enterprises are non-negligible. As the pollution is getting worse, people now pay more and more attention to environmental protection. Thus the environmental cost stands as an important element in enterprise management. Taking the environmental cost into the total cost for application management will have far-reaching implications in the market for the environmental pollution and thermal power enterprises competition. Thus, the environment costing of thermal power enterprises is necessary and urgent.This article includes the basic theories, model building, empirical analysis and suggestions. On the basis of existing theory achievement, this paper not only uses qualitative methods but also combine model and the empirical study. First of all, combine coal-fired power enterprise’environmental cost of existing research results with the theoretical basis, define its connotation and point out that it should not only include the actual environmental project but also need consider the potential projects. Secondly, this paper introduces main kinds of pollution, environmental technology and the environmental economic policy. In this way, use an activity-based costing method as the guidance method. Based on the life cycle, environmental costs can be divided into environmental prevention cost, environmental governance cost and environmental damage cost. Then, this paper used a coal-fired power plant as an example for the empirical analysis. Through the analysis of quantitative calculation of the main pollutant emissions, we can conclude the direction of the enterprise’s environment cost control. Finally, analysis the present situation of the thermal power enterprise’s environment cost accounting management. It needs the efforts from both the government and the enterprises. Strengthening the enterprises’ environmental cost accounting management and perfecting the system of national policies are put forward.