The Improvement Research On Environmental Cost Accounting Of ABC Power Plant

With the development of economy and society, environmental pollution and ecological damage is becoming more and more popular, and the environmental protection is more and more concerned by the whole society. April 2014, the new "People's Republic of China Environmental Protection Law" is promulgated and implemented, which strengthens the environmental protection's high status as a national basic national. And it means that the environmental protection will play a more important role in the economic and social development in the future. As an important power to promote the development of the national economy, the power industry is a major pollutant emissions, which makes the negative impact on the environment gradually with the rapid development, so the power industry should bear more social responsibility. Moreover, with the introduction of the "air pollutant emission standards" of the thermal power plant during the "Twelfth Five Year Plan", the state of the air pollutant emission standards for thermal power generation enterprise is further improved. However, in practice, thermal power enterprises don't fully undertake the corresponding social responsibility of the emissions. From the perspective of accounting, the cost of pollution damage is external, which will be bad for the sustainable development of enterprises and the whole society. Therefore, thermal power enterprises should objectively and accurately confirm, measure and allocate the environmental costs to reflect the cost of electricity, control the cost effectively and improve the efficiency of resource.It is not hard to find that the research on environmental cost is focus on the theoretical level, including the definition, classification, calculation mode, and environmental cost, or one aspect of practice. And it lacks comprehensive and systematic environment cost accounting. As the research object, this paper describes ABC power plant's status of cost accounting, and finds that confirmation of environmental cost is not comprehensive, the measurement method is single, distribution is unreasonable, and accounting treatment is not scientific, then this paper analyzes the reasons. The theory of environmental cost internalization and material flow cost accounting help ABC power plant improve the environmental cost accounting, including sounding environmental cost accounting standards, improving environmental cost accounting system and corporate governance.Actively exploring and continuously improving the environmental cost accounting, is benefit for controlling environmental costs, reducing environmental costs and improving the ecological environment. And then it will achieve a win-win situation of economic benefits and social benefits.