The Research On The Report Of The Value Stream Of Coal-fired Power Generation Business Cycle Of Economic Resources

The demand for electricity energy is increase with the rapid development of nationaleconomy. The total installed power generating capacity that achieved 800 million kilowatt in2009 compared with the total installed power-generating capacity of 874 million kilowatt in2010 increased 9.25%, The total installed power generating capacity achieved 1.056 billionkilowatts in 2011, annual growth rate is 20.83%.The average annual growth is 9.8% in the"eleventh five-year plan" period. The total installed power generating capacity is expected to1.186 billion kilowatt by 2020. At present coal-fired power proportion still accounts for morethan 82.85% in our country electric power production structure statistics, The proportion ofthermal power is still very large comparing with the wind, water and electricity power .Butthe issues of resources and environment that coal-fired power enterprise bring about arebecoming increasingly obvious. Although the rapid development of the electric powerindustry meet the needs of economic development in a certain extent , but it cause a series ofenvironmental problems, for example global warming, resource depletion, serious airpollution. In order to improve the current situation of resource and environment, economicdevelopment model to have "high investment, low use, high carbon" features in the past can’tmaintain coal-fired power enterprise sustainable development. From the standpoint oflong-term development, coal-fired power enterprise must develop the recycling economy.Because the way management of coal-fired power enterprise that ownership and managementare separate, the issues which information among the interest subjects is asymmetric andprincipal-agent cost is increase are appeared. In order to make decisions that are benefit to theenterprise economic development, external stakeholders need to fully understand the value ofresources of circulation economic of coal-fired power generation enterprise . In order to cutcosts, improve of the profits of the business, and increase their earnings, the enterpriseinternal management also need to know the information and make corresponding decision.Material flow cost accounting, principal-agent theory, stakeholder theory are the papertheoretical basis. The paper described the information demand of the stakeholders of reportand supplies present situation of report to introduction of coal-fired power enterprise circulareconomy resources value report, objective and content meaning as the breakthrough point .The author design the mode of report of circular economy value of resources that suits China’scoal-fired power enterprise under the condition of our country , through the analysis of Japan,the United States and Europe to circular economy resources value report and comparison of coal-fired power abroad enterprise resource value of report form and characteristics. Thecontent of the report include compilation basis, for the contents, methods and form. Finally,the report design model used to specific cases, which detailed reflects the coal-fired powerenterprise occurred material cost, energy costs and environmental costs in the productionprocess, and put forward advice to reduce the cost and improve the use efficiency of resource.Not only the research of circular economy of coal-fired power enterprise resource value reportcan greatly reduce the waste of resources, reduce the cost of enterprise , control pollution andreduce the environmental costs of enterprise from the source and process. But also contributeto resolve the information asymmetry problem, between enterprise stakeholders , more clearlyunderstand the financial condition of enterprises and make the right decision ,which has theimportant meaning that realize the harmonious development of economic, environmental andsocial.