The Reseach Of Environmental Cost Management Of Datang Corporation In The Low-carbon Economy

Global warming has been caused to human survival and development of a serious threat,governments are also aware of the importance of environmental protection.With the introduction of relevant agreements and policies,"low-carbon economy" has become well known in the new term,low-carbon economy has become a trend,and is one of the effective ways to change the current global warming issues.Low-carbon economy that is effective to achieve economic and social development and environmental protection win-win situation.From ancient times,the natural environment and resource system is rarely taken into account in cost management,cost management is primarily concerned with the economy.Implement the strategy of sustainable human development is worsening environmental situation seriously hampered added environment and its resources in the field of cost management theory of content has the urgency of the situation,the moment can be allowed to delay the moment.Enterprises should realize that in the future "low carbon economy" is bound to replace the traditional way of the economy.Therefore,this article on the environmental cost management problems under low-carbon economy,with an aim to protect the global environment gave a modest.This article draws on research as many related disciplines of enterprise environmental cost management science research,focusing on related subjects such as digestion and absorption of the traditional accounting,environmental management,sustainable low-carbon,environmental economics and other advanced theories and methods focus on low-carbon requirements under our corporate environmental cost management operability.In this paper,the method of normative research,literature review,case studies,etc.,from the connotation of a low carbon economy and the introduction of environmental cost management,elaborates the theoretical basis for enterprise environmental cost management,followed by Datang Group,thermal power companies,for example,the evaluation of the enterprise the current management situation in terms of environmental costs,and environmental analysis of Datang power generation from accounting to cost control problems and reasons existed then to management performance evaluation,and analysis to get inspiration from the case,and finally concluded and domestic thermal power enterprises environmental cost management recommendations for improvement.The article is divided into six parts:The first part is an introduction of the research background,literature review and thesis writing basic framework were introduced;the second part is an overview of the environmental costs of low-carbon economy and enterprise management theory,low-carbon economy and corporate environmental management related costs elaborate theoretical basis,it summarizes the characteristics of low-carbon environmental cost management requirements of the enterprise;the third part of Datang power generation case study analyzes some problems at this stage Datang enterprise environmental cost management in the presence of the main Central enterprises including lack of genuine low-carbon thinking,carbon emissions cost information is incomplete,weak circulation mechanisms,performance and efficiency of management is not reflected;the fourth part is a problem found in earlier comparison and analysis,are from low business carbon lack of social responsibility and environmental external diseconomies,environmental cost accounting system theoretical immaturity and difficult to establish,carbon dioxide cycle technology is not widely understood that the responsibility for low-carbon performance evaluation index system analyzes the impact on four causes;fifth part of the measures set forth in the context of a low-carbon economy enterprises in terms of environmental costs should be addressed,from four aspects including culture corporate culture of low-carbon,environmental cost accounting in terms of improvement in the control of environmental costs to strengthen and improve performance evaluation of the measures China's enterprises in the "low carbon economy" premise in terms of environmental protection and the production cost of the response;and finally the conclusion,the main point of this article is to make a simple summary.Today,China's research in low-carbon economy and are in their infancy.Although the literature on environmental protection costs in the amount of many domestic academia,but in the integration of environmental cost management in a low-carbon economy theory,research articles related to join the environmental costs of low-carbon dimension theory in accounting and control,little,most of the documents are not "low carbon economy" as a prerequisite for research,production and operation and no binding environmental costs will be described.Therefore,this study is necessary and urgent.Here only Datang Group in the context of low-carbon economy to pay the environmental costs of research and analysis,only hope that the environmental cost management in the study of domestic thermal power enterprises play a positive role in promoting,so that more people understand low-carbon economy,and implanted in this idea of low carbon enterprise environmental cost management,and strive to achieve common environmental and economic harvest double benefit.