Research On Internal And External Two-dimensional Carbon Cost Accounting Of A Thermal Power Plant

The report of the 19th National Congress of the Communist Party of China pointed out that the construction of ecological civilization is the millennium of the sustainable development of the Chinese nation.With the official launch of the national unified carbon trading market and the promulgation and implementation of the Environmental Protection Tax Law of the People's Republic of China,the power generation industry is the first The carbon dioxide high-emissions industry that is included in the national carbon market is bound to undertake more arduous emission reduction tasks,which will result in a large amount of carbon costs.Accurate accounting of carbon costs is a prerequisite for companies to control carbon costs and develop low-carbon development strategies.However,as of now,there are still no accounting standards for carbon cost accounting in China,and the academic community has not formed a widely accepted theoretical framework for carbon cost accounting.Therefore,taking power generation enterprises as an example,it is of theoretical and practical significance to carry out research on carbon cost accounting methods.This paper takes the carbon cost accounting method of power generation enterprises as the research object.The main research contents are as follows:(1)Define the carbon cost connotation,clarify the carbon cost accounting boundary,and summarize the theoretical basis and policy basis of carbon cost accounting research;(2)Explain the reasons for selecting A thermal power plant as a case study company,outline its low carbon development strategy and production process,analyze the existing shortcomings of A thermal power plant carbon cost accounting and its causes;(3)draw on relevant theoretical foundations and policy basis,based on China National conditions,build a carbon cost accounting theory system consisting of carbon cost concept,carbon cost classification,internal carbon cost accounting method,external carbon cost accounting method,internal and external two-dimensional carbon cost analysis framework;(4)use internal and external power generation enterprises Two-dimensional carbon cost accounting method,accounting for the internal and external carbon cost of A thermal power plant,and applying the internal and external two-dimensional carbon cost analysis framework to analyze the carbon cost structure change law of A thermal power plant,and to explore the optimization path of carbon cost structure of A thermal power plant.Through the above research,the contribution of this paper to the carbon cost accounting field of power generation enterprises is as follows:(1)The carbon cost concept,carbon cost classification,internal carbon cost accounting method,external carbon cost accounting method,internal and external two-dimensional carbon cost analysis are constructed.The carbon cost accounting theory system of power generation enterprises consists of cost management behaviors of cost accounting and cost analysis of power generation enterprises,enriching the theory of carbon cost accounting field;(2)Different from traditional enterprise cost accounting methods,this paper draws on resource value The theoretical system of flow and life cycle assessment,based on the actual situation of China's implementation of carbon trading and environmental taxation,the carbon cost accounting method of power generation enterprises has been designed to break through the limitations of traditional cost accounting methods that are not applicable to carbon cost accounting.Enterprises provide effective tools for carbon cost accounting and analysis and carbon cost control programs.