Research On Environmental Cost Accounting Method Of The Thermal Power Enterprises

The world’s environmental pollution is serious, every country is the protection and improvement of the environment is concerned, the power industry is a basic industry of people’s living, now mainly in coal as fuel for thermal power generation, as the electric power enterprises, power supply balance optimization of profit and the environment cost is very important, so the research on environment cost of thermal power enterprises the pay much attention of many scholars. Is conducive to development and environment balance enterprises in this field of research, management and control of enterprise environmental cost investment, reduce environmental enterprise based on the environment and resources pressure, helps to provide theoretical basis for the National Science development.Based on the thermal power enterprise internal environment cost management, elaborated on the relevant scholars in the field of environmental cost does, and its theory basic for this paper continues to study. Then this paper illustrates the positive role of the environmental cost accounting theory for thermal power enterprises, on one hand the cost accounting report of a thermal power enterprises, operating characteristics on the other hand, considering the thermal power enterprise, do the relevant assessment and filing of the situation of the enterprise environment cost. In addition, in order to do further analysis and calculation, the consolidation of environmental enterprise interior cost operation, this paper also put forward the accounting framework fit the actual enterprise, in order to make the enterprise get the biggest achievements through cost management, on how to evaluate the environmental cost also made an assessment, finally the comprehensive analysis enterprise internal and external different cases are suitable calculation method, activity based costing method to classify the. The feasibility of the environmental cost accounting verification is proposed in this paper, to feedback for thermal power enterprises in the environmental cost accounting can have real preparation.