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Study On The Application Of The Environmental Cost Of Thermal Power Enterprises

Posted on:2018-03-04Degree:MasterType:Thesis
Country:ChinaCandidate:X Y SongFull Text:PDF
GTID:2359330542953611Subject:Accounting
Abstract/Summary:PDF Full Text Request
The main research content of this paper is how to confirm and measure the environmental cost more flexibly and accurately in the thermal power enterprises.The thermal power industry as one of the heavily polluting industries,has its own unique characteristics of the industry,although the domestic and foreign scholars have made great progress in this field,however,because of the different countries in science and technology,industry scale,cost accounting for thermal power industry is still not unified,have their own opinion,can not be applied to large scale to practice.At the same time,China's environmental cost has no laws and regulations related to environmental management in various industries,and extensive environmental management policies can not fit the production characteristics of all industries,which also brings difficulties to the environmental cost management of thermal power industry.Based on the discussion of related environmental pollution in thermal power industry,this paper seeks to explore a more flexible and accurate environmental cost identification and measurement method suitable for thermal power industry.This paper detailed the domestic and foreign scholars on the research results of environmental cost,and the research results of scholars from various countries on the environmental cost of thermal power enterprises are introduced,combined with the production process and pollutant characteristics of thermal power enterprises,based on relevant laws and regulations of the existing domestic reference,puts forward some feasible methods to confirm environmental cost the fire and measurement of power generation enterprises,combined with the actual production situation of Z power enterprise,a comprehensive scientific measure of environmental cost of z thermal power enterprise and provide data support for the development of Z thermal power enterprise...
Keywords/Search Tags:thermal power enterprise, environmental cost, Accounting accounting, sustainable development
PDF Full Text Request
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