Study On Environment Cost Accounting Of The Lusi Port Power Plant In Jiangsu

In recent years,with the rapid development of the national economy in China,the environmental pollution is becoming more and more serious and the environmental problem has become increasingly prominent.Being one of the most important energy sources in China,thermal power strongly supports the national economy,but meanwhile becomes one of the major pollutant sources.With the continuous development and improvement of China's power market,the reform of the power enterprises continues to deepen.In order to adapt to the development of the market economy,strengthening the environmental cost control of thermal power enterprises has become increasingly prominent in the premise of the good environmental protection work.Whether the environmental cost can be reasonably incorporated into the total cost of thermal power enterprises to carry out the effective cost accounting and cost control will significantly affect the competitiveness and the survivability of thermal power enterprises in the market economy and also affect the reasonable control and the effective solution to the environmental pollution problem in China.At present,the environmental accounting of thermal power enterprises in China is still in its initial stage,marked by low emphasis of the enterprise managers to environmental costs,lack of a scientific accounting system,in the operation process,incomprehensive environment cost accounting scope,single measurement method,unreasonable product cost distribution as well as incomplete environmental cost information disclosure.In reference to domestic and foreign scholars' theoretical research results on issues related to environmental cost,as well as environmental economics theory,industrial economics theory and accounting theory,the study took the Lusi Port Power Plant in Jiangsu Province as the study object of environmental cost accounting and analyzed the current situation of the environmental cost accounting in the process of the actual production.Based on the research approach(analyzing the current situation-posing problem-analyzing problem-solving problem),the study constructed an environmental cost accounting system suitable for the enterprise.Firstly,the study described the domestic and foreign research scholars' theoretical research results in the field of environmental costs,functioning as the theoretical basis for the follow-up study.Secondly in the theoretical part,the study described the definition,classification and accounting characteristics of the environmental cost of the thermal power enterprise,analyzed the current status in the current accounting system of environmental cost accounting of the Lusi Port Power Plant.Aiming at the defects of the cost accounting,the study constructed an accounting system suitable for the actual environment cost accounting of the enterprise.In order to improve the market competitiveness of thermal power enterprises and balance economic benefits,social benefits and environmental benefits,the study involved the activity based costing to reasonably allocate the cost of power products through different cost drivers,According to the environmental cost accounting system model,the study carried out the accounting treatment for the economic activities which was related to the environmental cost of the Lusi Port Power Plant The accounting treatment included the confirmation about the scope of the environmental cost accounting,the analysis of measurement methods,the collection and distribution of environmental costs and the disclosing of the environment cost information.Lastly the study concluded that obtaining the environmental cost influence on the product value of thermal power enterprise could be helpful for the managers to understand the performance level of environmental management,to strengthen the cost management and to improve the economic efficiency of the enterprise and to provide reliable datum support for the scientific management decision.