Study On Cost Effectiveness Of A Thermal Power Company Under Carbon Emission Rights Confirmation

Rising along with the global climate change and the frequency of extreme weather,our country regard how to reduce greenhouse gas emissions as the top priority of environmental protection,in order to realize the sustainable development of the society.In recent years the government has introduced carbon emissions trading to govern environment pollution produced by enterprises production.On December 19,2017,the national development and reform commission,the picture phone meeting,will implement the national carbon market construction scheme(power generation)for the deployment.And the start of the carbon market will inevitably lead to the cost increase of the power generation industry,the change of energy structure and the innovation of technology.This paper aims to discuss the impact of carbon emission rights on enterprise cost effectiveness.With the increasingly frequent trading activities of carbon emission rights,accounting accounting for the content of carbon emission trading is gradually developing.However,the absence of accounting standards and methods for carbon emission trading in China makes the reliability,comparability and decision correlation of accounting information difficult to reflect.Confirming for carbon emission rights is an important step in accounting of carbon emission right,and also an important part of accounting work.To solve this problem is of great significance to China's economic development.So far,there has been no uniform regulation on the disposal of carbon emission rights in China.Due to the carbon market of power generation industry in full swing,accused of row of the growing of the company,the company managers are thinking how carbon emission rights will affect company's financial position,operating results after being confirmed?Our country carries out the carbon market for the first time in 2013,and the national carbon market starts by the end of 2017,national attention to the environmental protection,that how to implement enterprise under the low carbon economy of competitiveness,become the focus of company management thinking.Based on pilot enterprises of A thermal power company as an example,through collecting and organizing at home and abroad,combing with the power of the carbon consumption way,this paper explores whether A thermal power company carbon emission rights confirmation method is reasonable,and puts forward improvement opinions on the company defects in the carbonemissions rights confirmation.Then using A thermal power company calendar year carbon emissions to confirm the cost effectiveness of data,establishes regression model,makes a empirical test of the cost factors which affect the company benefits and analyses of the company under the pilot into carbon cost impact on efficiency.Finally,through the results of regression analysis,and combining with A thermal power company the deficiencies and problems in the cost management,puts forward the company under the low carbon economy competitiveness of efforts to reduce emissions and suggestion,finally realizes the company benefit and environmental protection of A win-win situation.