Research On Improvement Of Environmental Costing For Huadian Changsha Power Plant

With the development of the industry, the environmental pollution accumulatedin the long time causes increasing deterioration of human environment. While theincreasingly serious environmental issue has become the bottleneck to sustainabledevelopment of world economy, it has drawn great attention from all circles of society.Keeping common progress of sustainable&stable development of economy andenvironmental protection has become a focus of attention. The practice has provedthat economic measures can play an important role in the protection of theenvironment. Environmental accounting is an economic means to protect theenvironment developed on the basis of accounting theory in recent years. The gap ofresearch on environmental accounting is that the research on environmental costing,in which the key is the research on environmental costing, and only the cause,confirmation, measurement, information reporting and other aspects of environmentalcosts are studied thoroughly can the enterprise be able to provide true and usefulenvironmental information users.In view of the importance of environmental costing to sustainable developmentof social economy, the sustainable development serves as the basic starting point inthis paper. The background, significance and research status of environmental costingwere expatiated in detail, and then the current environmental crisis and the necessityand urgency of corporate environmental costing were analyzed. Meanwhile, the basictheory, confirmation, measurement, allocation and distribution of corporateenvironmental costing as well as environmental costs reporting and other issues werediscussed, and the traditional costing methods and their defects were analyzed and anidea of activity based costing combined with life cycle method in corporateenvironmental cost accounting was put forward. And then Huadian Changsha PowerPlant was taken as a case subsequently, relevant data were analyzed, theenvironmental costing system in the plant was studied, and the corporateenvironmental cost reporting model of Huadian Changsha Power Plant was putforward, which verifies the feasibility of environmental costing in enterpriseaccounting. Finally, major problems existing in environmental costing system ofenterprises established in China were analyzed and corresponding recommendationswere raised.