Research On Accounting And Control Of Environmental Cost In Electric Power Enterprises

With the development of social economy and the gradual improvement of the power market,power companies have realized the importance of environmental cost control in the production and operation process,and the awareness of environmental protection has become stronger.How to integrate environmental costs into the production and operation process of the company effectively? Cost accounting and management control have become key issues that every power company must solve.In the actual operation of environmental cost accounting,my country has not yet formed a unified system and norms.The single environmental cost accounting measurement method,incomplete accounting content,unreasonable product cost allocation,and incomplete environmental information disclosure have all prompted electric power companies.Continuously improve the environmental cost accounting technology,and gradually establish an environmental cost accounting system suitable for its own development and business characteristics.This article takes a power plant of Huaneng Group as the research object,combined with environmental economics,accounting and other related theories,and analyzes its current cost accounting and subject setting,focusing on the scope of environmental cost recognition,accounting methods,income and cost distribution,and related environmental information Disclosure,etc,analyzed some problems existing in environmental cost accounting under the current power plant cost accounting system.In order to improve the power plant environmental cost control method,first determine the power plant environmental cost confirmation standard and confirmation process,and then confirm the environmental cost range on this basis;improve the power plant environmental cost measurement method,analyze how internal resource costs and external resource costs are measured,and use operations The cost method reasonably allocates environmental costs,which are included in the corresponding subjects and carried forward to the current year’s profit.Then re-optimize the settings of the environmental cost account of the power plant,and make a detailed analysis of the environmental cost accounting process.Finally,the content and disclosure form of environmental information disclosure of power plants are improved,so that relevant stakeholders of the enterprise can clearly grasp the effectiveness of environmental management of the enterprise through information disclosure,and strengthen the ability of analysis,judgment and control of the environmental cost of the enterprise.According to the status quo of power plant environmental cost accounting and the implementation of optimization and improvement,from the aspects of improving environmental accounting laws and regulations,improving environmental cost accounting system,establishing environmental cost management organization system,and strengthening environmental performance assessment,give power plant environmental cost accounting recommendations to promote Enterprises strengthen environmental cost management and control.