Research On Carbon Cost Accounting Of Energy Enterprises

At the Fifth Plenary Session of the 18th Central Committee,General Secretary Xi Jinping put forward for the first time the "Five Development Concepts" of innovation,coordination,greenness,openness,and sharing,and regarded the concept of green development as an important concept for my country’s overall development.As the green development strategy has become the consensus of the people,the government and companies have gradually realized that environmental pollution is not only a waste of resources,but also a huge cost.In responding to these environmental issues,China’s current economic strategic goal is to achieve low-carbon green development.Many companies also incorporate the development goals of energy conservation and emission reduction into their long-term development plans.However,they want to implement low-carbon emission reduction plans and develop more long-term on the road of green development.The first thing the company needs to do is to quantify the carbon cost,but the traditional accounting method stipulated by the company’s accounting standards in my country does not calculate the company’s waste cost and the value of external damage to the environment.This article mainly divides the carbon cost into three parts:carbon emission cost,carbon governance cost and carbon contingent cost,using the method of resource flow cost to find the relationship between material flow and value flow in the enterprise,and to calculate the internal cost of carbon emission;at the same time,combined with Japan’s end-point model-based life cycle environmental impact assessment method(LIME method)to calculate the external cost of carbon emissions,and then aggregate the carbon governance costs and carbon contingent costs to build a carbon cost accounting model.On this basis,a case study method is adopted,and Henan A company is selected as the research object for case analysis.Through research,it is found that:Company A has the following problems in the carbon cost management process.First of all,the cost of carbon emissions is concentrated on the environmental cost caused by the loss of resources,and it is mainly caused by the cost of materials.This is because the quality factors of raw materials and production technology factors in the production process of enterprises will produce waste and other wastes,causing resource loss.This is because the quality factors of raw materials and production technology factors in the production process of enterprises will produce waste and other wastes,causing resource loss.Secondly,Company A launched a late production plan to increase the production capacity of environmental protection facilities.Therefore,large-scale environmental protection facilities are still under construction in 2019.After the completion of the facilities,the service life will be longer and should not be easily discarded during use.Therefore,the cost of carbon governance is basically concentrated in the construction period of the project,and the cost of carbon governance after completion is mostly the cost of facility maintenance.Finally,because the domestic construction of carbon tax and carbon trading market is not perfect,and the Henan Province where company A is located has not yet formally established a carbon emission trading market,there is still a lot of room for development of A company’s carbon contingent cost accounting.Therefore,this article puts forward the corresponding suggestions for the low-carbon development of company A under the low-carbon constraint,combined with the main problems found:the government needs to speed up the construction of the carbon trading market,establish a sound and complete national unified carbon trading market,and give full play to the role of carbon trading.At the same time,the government also needs to improve relevant laws and systems in the legal system,so as to increase the importance of low carbon emissions in all industries and promote the implementation of carbon cost accounting for the entire industry.Enterprises should establish and standardize the rules and regulations for the accounting and reporting of corporate greenhouse gas emissions based on their actual conditions,including setting up specialized agencies and personnel,determining work content and flowcharts,clarifying work cycles and time nodes,and updating and improving corporate emission reductions.Technology,the environmental protection concept of overall prevention of cleaner production runs through the entire life cycle of the product.