Research On The Contitution Of Thermal Power Enterprises' Environmental Cost Calculating System And Its Application Study

The thermal power is one of China's large emissions. With the deepening of China's electricity reform and the gradual establishment and improvement of electricity market, power enterprise to bear the annual huge sewage charges, environmental management costs, that means thermal power plant must carry on environmental costs which are due to the environment load of the consumption to the natural resource and the rejected environment emissions; at the same time, taking into account the inherent self-development needs, how to control the environmental costs has become increasingly important management issue. However, effective environmental cost control must be based on sound environmental cost accounting to provide the cost information relevant on decision-making and management needs. In the process of summarizing the former research results found that most of them just only focused on a certain part, for example affirmation or measurement,little research conducted it an integral whole according to the procedures of account and most of them is based on the theoretical derivation and analysis, however the research based on field investigation are seldom. By making the questionnaire,found that:the contents of environmental cost accounting of the thermal power plant is not comprehensive, most of them focused on the calculation of costs for sewage charges and greening; the affirmation of environmental costs are contrary to the principles of accrual, environmental costs included in administrative expenses or non-operating expenses when they actually occurs, but accrual method for ways to deal with very little; the calculation method of environmental cost is very vague, and the environmental cost allocation method is not conducive to the environmental cost management; the contents of environment cost report are incomplete, forms of environment cost report are not standard. Based on the above two problems of theoretical study and practical operation and combined with the characteristics of production process of thermal power plant, firstly redefined the concept of thermal power enterprise's environmental cost and classification; Secondly, designed a procedure of thermal power enterprise's environmental cost calculating system based on above analysis, they included affirmation,measurement,accounting treatment,and disclosure. Among them, the item of the environmental cost were the appropriate method respectively; design of operating cost allocation method of the environmental costs; Proposed two ideas of recording the environmental costs:set details subjects accounted for separately under the existing subjects, additional accounting courses accounted for separately; suggested the manner of disclosure of environmental costs:firstly prepared separately and then integrated into the existing report. Finally,the author verified the maneuverability of the system using the dates got from Jinqiao thermal power enterprise in Inner Mongolia, and confirmed its feasibility.