Research On Environmental Accounting Information Disclosure Of A Thermal Power Plant

In January 2018,the China Electric Power Federation published on its official website the China Electric Power Industry Statistics Kuai Bao 2017: up to the end of 2017,the total amount of electricity generated by Chinese power enterprises was 5.9897 trillion kilowatt-hours,and the electricity produced by thermal power generation was 4.2886 trillion kilowatt-hours.It accounts for 71.6% of the total power generation in China.The total power of generators in China's electric power industry is 16.9575 trillion kilowatt-hours,of which the total power of generators used in thermal power generation enterprises is 10.5388 trillion kilowatt-hours,which is about 69% of the total power of generators in China.This shows that thermal power generation has made a huge contribution to the rapid economic growth of our country.The environmental pollution in the power industry of our country mainly comes from the thermal power generation,so the thermal power plant should shoulder the burden of building ecological civilization while pursuing the profit.The environmental protection agency in our country has not yet built a systematic environmental disclosure framework,and the government departments are mainly motivated by the incentive formula of bonus to make the enterprise open the environment related to the environment.At present,there are differences in the mode of disclosure of environmental information,the contents are not comprehensive,and the disclosure form is not standard.Therefore,the discussion on environmental accounting information disclosure of the thermal power plant has an important influence on the enterprise itself,the society or the government department.There are many studies on environmental accounting information disclosure,but most of them are based on macroscopical point of view,large sample analysis of the scope of disclosure in other countries,methods,areas to be improved and relevant suggestions,etc.There are few documents to analyze the disclosure of environmental accounting information from the micro point of view.Therefore,it is necessary to study the environmental accounting information disclosure in A thermal power plant by using the case law and the schedule model of the accounting statements.First of all,through reading the relevant documents,this paper makes a systematic and comprehensive arrangement,analysis and induction;Based on the information asymmetry theory,environmental effic iency theory and sustainable development theory,case study method and field investigation method are used to study the differences of environmental accounting information disclosure contents and mode s in various enterprises in thermal power industry.The present situation of environmental accounting information disclosure in A thermal power plant is analyzed.Based on the analysis of various resear ch methods,it is found that there is still much room for improvement in the mode,content and form of environmental accounting information disclosure in A thermal power plant.Then reconstructing the schedule of the accounting statement to disclose the environmental accounting information of the A thermal power plant in a complete way,using the combination of quantitative and qualitative,in the schedule of the statement.Disclosure of environmental financial information and disclosure of environmental performance information in the notes to statements are easier to find and use.Improve the c ontent and form of environmental accounting information disclosure in A thermal power plant,and see the whole through a small part,so that this kind of disclosure can be popularized in the thermal p ower industry.Finally,the paper draws the conclusion of environmental accounting information disclosure of A thermal power plant and related deficiencies,prospects and so on.For the interior of A thermal power plant,the disclosure of environmental accounting information will help the management to fully understand the input and use of environmental costs,thus putting fo rward a more targeted management plan,and reasonable reduction and control of environmental expenditure.In addition,the government agencies have a corresponding incentive subsidy for the enterprises that fully disclose environmental accounting information,and the full disclosure of information by thermal power plants will bring additional revenue.On the external side of the enterprise,the exte rnal information user is easier to obtain information,and will give priority to the enterprises with perfect disclosure when making investment choices,so as to realize the win-win situation of both sides;the government is easier to obtain the ring of the thermal power generation enterprise.To protect the situation,so as to formulate a comprehensive and perfect environmental protection documen ts.Therefore,A thermal power plant voluntarily disclosure of environmental accounting information can achieve a win-win situation.This paper makes a comprehensive analysis of environmental accounting information in A thermal power plant,hoping to make the scope and method of disclosure of the whole industry more comprehensive and compliant,so as to promote the healthy growth of the industry.