The Research On Control Model Of Environmental Cost In Thermal Power Enterprises

Since the adoption of the policy of reform and opening-up began over 30 years, China has got a sustained and rapid economic growth. Our social environment is also undergoing positive and profound changes. However, it’s also bringing up increasing environmental problems at the same time, just like air pollution, water pollution, desertification, biodiversity loss. All countries have their bounden duty to protect environment. Based on our Government’s emphasis on environmental protection and sustainable development, the implementation of environmental accounting has become essential. It’s necessary for thermal power enterprises to carry out environmental accounting and control environmental cost, with their high pollution emissions intensity and large amount of environmental pollution.From previous studies, most research results of thermal power enterprises’ environmental cost are focused on a particular aspect of the environmental definition and classification, damage measurement methods or information disclosure. Little research has been done into the system environment cost from the dimension of enterprise. So our paper selected environmental cost control as the research direction.The paper is theoretically based on theories of cost control, sustainable development, resource value, economic external and damage compensation theory. It makes a concrete analysis about the characteristics and composing of thermal power enterprises environmental cost. After confirming that the environmental cost control in thermal power plants exist so many problems like non-comprehensive confirmation on environmental cost, laggard control method and imperfect control system and so on. Our paper put forward on a new environmental cost control idea-the optimal environmental cost control. If companies want to implement effective environmental cost control to reduce their losses caused by environmental pollution, they must invest a certain investment in environmental protection, namely environmental control cost. How to find the balance expenditure is the key problem. Therefore, this paper uses the idea of total quality cost control to construct the thermal power enterprise environment cost control model. In order to quantify the environmental cost control process, we adopt environmental pollution control level as the same independent variable and establish two cost function expression to the cost of environmental control and the cost of environmental damage. The fifth chapter uses a thermal power plant as an example to verify the rationality of the model. It proved out that the model is reasonable, which plays a reference role in the practice of thermal power enterprise environment cost control.