A Study Of Environment Accounting Application In Thermal Power Enterprises In China Under Low-carbon Economy

Low-carbon economy is an important pattern to achieve circular economy andsustainable development of energy. Since human society has entered the21st century, theincreasingly serious environmental problems have brought huge disasters to the globalecological environment. Among them, global warming has become the primary issue whichthreatens human’s survival and development. Under the strict constraint of environmentalbehavior principle, the environmental cost and risk of enterprise have increased. Under theguidance of Scientific Outlook on Development and Sustainable Development Concept, theharmony development between human and environment asks people to set up a developmentpattern of low carbon economy.Nowadays, domestic thermal power enterprise is one of the biggest pollution source.During the12th five-year plan, China will regard energy consumption density, carbondioxide emission density and primary pollutants emissions summation as the main bindingindicators, so as to further strengthen responsibility assessments of emission reduction energyconservation and emission reduction. As the key fields of energy conservation and emissionreduction, thermal power enterprises are faced with more environmental costs. How toeffectively control the environmental cost and reasonably disclose environmental informationhas been paid more and more attention by the public. However, the effective control of theenvironmental cost depends on decision making information of accurate environment cost.Therefore, environment accounting application in thermal power enterprises is necessity,which is not only beneficial for coal-fired thermal power enterprises to strengthenenvironmental cost management, reduce the environmental costs and improve enterpriseeconomic benefits, but also can promote environmental protection image and social image,enhance the green competitiveness of enterprise, making the enterprise realize sustainablereduction of environment cost and improve sustainable growth of economic benefit,strengthen energy conservation and emissions reduction, improve the environmentalpollution.At present, the thermal power enterprises in our country still adopt the traditional accounting methods. And for the insufficient environment accounting, inaccuratemeasurement and unscientific record and lack of verification,the environmental informationdisclosure is inadequate and hard to meet the need of information users. Therefore, aiming atthe characteristics of thermal power enterprises in our country, this article first elaborates thenecessity and feasibility of environment accounting application in thermal power enterprises;then expounds the relevant contents of the environment accounting; moreover, it analyses thecurrent situation and existing problems of the environment accounting application in thermalpower enterprises, building the system of the environment accounting application in thermalpower enterprises, and offers some advices on how to optimize the environment accountingapplication in thermal power enterprises.