Research On Building Of Carbon Emissions Cost Accounting System In Thermal Power Company

With the global warming, more and more people are paying attention to environmental problems, and contributing to global warming is the excess carbon dioxide emissions. Com-paring with other countries, our country's carbon dioxide emissions causing serious pollution, in order to keep lower carbon road of sustainable development, our government must force enterprises to control carbon emissions, especially for those highly polluting industries. Of all the energy intensive industries, thermal power enterprises is more carbon emissions, its emis-sions accounted for about 40% of carbon dioxide emissions across the country. Facing the government and the relevant legal provisions, thermal power enterprises have to implement energy conservation and emissions reduction, to supervise and control the cost of carbon emissions, and disclosure of relevant information cost of carbon emissions. This article sys-tematically builds carbon emissions of thermal power enterprise cost accounting system, this system not only provide the basis for enterprise management of carbon emissions, but also for the government to formulate relevant environmental laws and regulations to provide related information.In this paper, from the perspective of the enterprise, according to production process of the thermal power enterprise, cost of carbon emissions as the research object, from the carbon cost of recognition, measurement, disclosure of records, the collection and distribution, the analysis of thermal power enterprise carbon cost accounting problems, establish a perfect carbon cost accounting system, which can be more reasonable and accurate accounting cost of carbon emissions. Carbon cost of the thermal power enterprise can be divided into direct costs and indirect costs of carbon emissions. Direct costs of carbon emissions including coal trans-portation, coal combustion, exhaust gas desulfurization the three stages of carbon emissions. Indirect emissions including prevention management cost, the excess carbon loss cost, uncer-tainty carbon cost these three aspects. This paper argues that carbon costs should be summar-ize in the production of the product cost. And, in this paper, on the basis of the traditional cost accounting system, add some specifically for carbon emissions related account and set up "carbon cost report", at the same time, starting from the application of relevant cost account-ing, from recognition, measurement, the collection distribution, record and disclosure as the foundation, set up perfect carbon thermal power enterprise cost accounting system. And the article applys the carbon cost accounting system to A thermal power enterprises, validate the rationality and feasibility of the system. On the other hand, the carbon cost of thermal power enterprise accounting system for other highly polluting enterprises such as cement, iron and steel enterprises, such as carbon emissions cost accounting provides a certain reference signi-ficance.