Research On Thermal Power Enterprises Environment Cost Accounting System

Five-second period, the country will significantly reduce the energy intensity, carbondioxide emission intensity and the total discharge of major pollutants as a major bindingtargets, to further strengthen the energy saving target responsibility assessment, In particular,the introduction of the thermal power plant air pollutant emission standards（GB13223-2011）to further improve the national standards for thermal power plantemissions of air pollutants. Thermal power enterprises as the key areas of energy saving,environmental protection equipment investment in upgrading and operating cost pressures areincreasing, enterprises to take the environmental costs more and more. How to effectivelycontrol the environmental costs, has become the management authorities more and moreattention issue, However effective control of environmental costs depends on the accurateaccounting of environmental costs to provide the decision-making information.Review of related literature: the environmental cost accounting really specific to theapplication of the thermal power enterprises is still relatively small, Most of the research is aparticular aspect of the environmental cost accounting, or confirm, or measurement, ordisclosure of research, from the perspective of the entire accounting process carry outsystematic research less. By reading the literature and field research found that: Thermalpower enterprises current environmental cost accounting exists confirmation incomplete,measurement inaccurate, irrational distribution, accounting treatment unscientific andinadequate disclosure issues.For the lack of theoretical research and practical operational level, In this paper, weconsider the production process and its operational features of the thermal power enterprises,Firstly, defined the concept and classification of the environmental costs of thermal powerenterprises, secondly, In support of Related concepts and Theory of environmental costaccounting, According to the environmental cost accounting processes built thermal powerenterprise environmental cost accounting system. The main content of the system includeenvironmental costs confirmation, measurement, distribution, accounting and informationdisclosure in five parts. The system to make up for the many shortcomings of the existingthermal environmental cost accounting: First, extend the confirmation scope of theenvironmental costs, given the conditions for recognition and validation process of theenvironmental costs; Second, improved the measurement method of thermal environmentalcosts from three perspectives and gives specific calculation method of the environmental costs of the project; Third, the proposed activity-based costing is one of the possible ways of theallocation thermal environmental costs, given the specific operational procedures ofactivity-based costing method and pointed out the advantages of application of activity-basedcosting to allocate environmental costs; Fourth, refined the detailed account of environmentalcosts and given the accounting treatment of the main business; Fifth, from the disclosure ofthe content and form two aspects, Improved the thermal power enterprises environmentalinformation disclosure.Finally, applied the environmental cost accounting system in the paper to the ABCthermal power enterprise, Carried out recognition, measurement, distribution and disclosureof environmental costs in 2011 of the ABC thermal power enterprise, proved its operability inpractice.