Research On Environmental Cost Accounting And Information Disclosure Of Thermal Power Enterprises

With the pollution of industrial production is becoming increasingly serious, the human survival environment getting worse, long-term accumulation of envirornnental pollution has led to a variety of environmental problems. Countries around the world have begun to attach attention to the protection of the environment and promulgated a variety of environrnental protection policies. The thermal power plant is a major source of secondary energy but also making a large of pollution emission to environment. The ecological environment is damaged seriously by the result of the pollution while the economy is developing quickly, so human existing and social sustainable development is threaten seriously. Accounting experts have begun to study environmental protection, environmental cost accounting and other related issues, environmental accounting came into being. Environmental cost accounting is the kernel of the environmental accounting theory. Therefore, if the environmental accounting research can make a breakthrough, the crux is environmental cost accounting.Given the importance of environmental costs on enterprise development, the dissertation combines comparison researeh, cases researeh, quantitative analysis qualitative analysis and so on, adopts sustainable development as the basic point of departure, and makes some improvements in the environmental costs accounting and information disclosure.This dissertation researches the sorting, gives the conception and the methods of the environmental cost by explaining some related conceptions, and overviews relative theory. It describes how to confirm, calculate and assign in environmental cost detail, then sum up ABC and LCC calculated methods. Furthmore, It extracts the dissertation's method, that is ABC based on the life cycle method. It also has some studys about disclosure of environmental cost information, and proposes some improvement to the form and content of environmental accounting information disclosure. Finally, It makes empirical research through data acquisition of Longfeng thermal power plant, puts forward concrete method and information disclosure, and certificates feasibility of the environmental cost accounting in enterprises. Finally, It hopes that this dissertation can provide some reasonable suggestions to the buildingd of China's environmental cost accounting system.