A Study Of Accounting And Analysis Of Carbon Emissions Cost In Power Industry

In recent years,with the rapid development of the global economy,the phenomenon of climate warming is more and more serious.Haze,dust storms and other weather seriously affected the normal development of human society."Twelfth Five-Year Planning" and "13th Five-Year Planning" stressed the importance of low-carbon cycle development.Carbon reductions have been raised and gradually taken into account.The power industry has the characteristics of high carbon emissions,low carbon development in China is becoming the important responsibility.As everyone knows the power industry is the main area of China's carbon emission reduction.Therefore,the study of China's power industry carbon emissions cost is of great significance.Based on the theory of sustainable development and social responsibility accounting,this paper summarizes the content of accounting and discusses the principle of confirmation,confirmation process,measurement unit,measurement method and measurement attribute.Combining with the current situation of carbon emissions in power industry,this paper designs 14 indexes and three dimensions of analysis carbon emission,quantitative indexes and qualitative indexes are combined each other.This is an innovation of this article.This paper describes the power industry carbon cost accounting and analysis,measurement methods,including comprehensive life cycle cost method and activity cost method.AHP method and the expert questionnaire survey weight,through yaahp software as far as possible consistency test,are applied to analyze the total weight and draw conclusions.X Power Company as the case background is taken to study the cost of carbon emissions.Accounting for the company's production process of carbon emissions costs based on a comprehensive life cycle cost method,it can be seen that the company 2013-2015 production process carbon emissions decreased year by year,while carbon emissions in 2015 achieved the lowest state.Application of AHP to analyze the cost of carbon emissions,the X-power company's management of carbon emissions cost is excellent.This method of measurement and analysis of carbon emissions is applicable to other power companies,which is another innovation in this paper.The X power companies and the power industry in the study found the problems were put forward the relevant recommendations.The recommendations of X Power Company include the establishment of rules and regulations on GHG emissions accounting and reporting,the regulation of their own information disclosure,the rational data statistics and the strengthening of environmental education and education.The recommendations to the power industry include improving the awareness of carbon reduction of power enterprises,training of high-quality personnel of power companies and regulate the power of enterprise managers carbon emissions cost information disclosure.In the context of the development of low-carbon era,the power companies to carry out low-carbon business is essential.