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

With the development of our national economy, the scarcity of resources, ecological destruction andenvironmental pollution and other social contradictions have become increasingly prominent, especially inrecent years, haze phenomenon in some regions of China is more and more obvious, seriously affected thedaily life of people, the enterprise accounting of environment cost is not only environmental issues, but alsoan accounting activity. How to effectively reduce the cost of resources from the accounting perspective,effectively reduce the cost of resources, objective and accurate recognition and measurement ofenvironmental costs is a major subject today.Power industry plays an important role in the development of our national economy, development ofthe national economy is the first basic industries. Electric power industry is not only the strategic problemsof stable development of relations between the national economy, and is closely related to daily life, socialstability and people. However, with the development of our national economy, the environmental problemsof electric power enterprises have accumulated began to show its realistic and potential harm. Largepollution sources of pollution of the environment as the electric power enterprises, it should undertake theresponsibility of environmental control, whereas the traditional accounting model in the enterprise in theecological environment, only reflects the economic relationship between the internal enterprises andenterprises, and the environment from outside the accounting system, which results in exaggerated income,inaccuracy pricing, encouraged to acquire the current profit at the environment cost, overdrafts future costapproach, the enterprise environment cost accounting system in this study is to explore a solution to theproblem. Since our country is lack of the researches on environment cost theory for a long time, mainresearch costs will only focus on the field of economic management. But the deteriorating environmentalconditions, has seriously restricted the sustainable development of the economy of our country, so theenterprise environmental factors into the cost theory research is very important. More and more attention inthe environmental problems today, thermal power enterprises is very serious about pollution, research onenvironment cost has very practical value. Not only conducive to thermal power enterprises to strengthenthe environmental cost management, reduce the environmental cost, improve the economic efficiency ofenterprises, but also can improve the enterprise’s environmental image and social image, improve the green competitiveness of enterprise, enable enterprises to achieve sustainable growth environment costsustainable reduction and economic benefit.In view of the above background, this paper first summarizes the environmental cost, lists the viewsabout environmental cost from domestic and foreign. Comprehensive the above viewpoint, this paperconsiders the environmental cost is about the enterprise in order to prevent, restoration or compensation forits production and operating activities generated or environmental damage may have caused the outflow ofassets of enterprises or the value of consumption. Secondly, based on Externality and market failure,limited resources, the polluter pays principle, resources and the environment sustainable developmenttheory as the theoretical basis, with reference to Professor Wang Liyan classification of environmental costs,combined with the thermal power enterprise’s production process, the composition and classification ofthermal power enterprise environmental cost is discussed, and then put forward the assortment method ofthermal power establishment environmental cost, the thermal power establishment environmental cost in tothe environmental protection control cost, environmental cost, environmental cost of technologydevelopment, pollutant reuse cost, uncertainty of environment cost in five categories, The environmentalprevention management costs include environmental investment cost, operation and maintenance cost,environment the detection cost, greening and beautifying the environment cost, other cost. Again, under therelevant concepts and theoretical support, design the specific process of accounting of environment cost ofthermal power enterprises, recognition, measurement of environmental costs, distribution and informationdisclosure. Among them, the conditions for the recognition of environmental costs, project measurementattributes and methods were discussed; the design of the environmental costs of operating cost allocationmethod; design the current report environmental cost disclosure, the information of monetization, nonmonetary information, record information of three kinds of complete display of expense of environmentinformation. Finally, with the ABC power plant as an example, through field investigation to obtainrelevant information, understand the enterprise’s production process, analyzes the existing accounting,environmental cost accounting system is applied to the environmental cost accounting process of ABCpower plant, and the feasibility is verified, the accounting of environment cost in power plant ABC of thecorresponding analysis, put forward the question about the existence of environmental cost accounting ofABC power plant, and puts forward the improvement of environmental cost accounting system of thermal power enterprises recommendations: increase environmental technology Research and Developmentinvestment, improve the existing environmental cost accounting system, regularly report on theenvironmental costs, strengthen the environmental cost supervision, strengthen talent management efforts,improve enterprise environment cost quality control, change ideas, update knowledge, establish an effectiveincentive mechanism. Environmental cost has become a big problem of an enterprise that cannot be ignored.Only the enterprise take the environmental problems as a kind of their responsibility, actively explore andimprove the environmental cost accounting system, can get the environmental cost reduced, socialenvironment improved, access to high profits of business survival and good social benefits.