Study On The Environmental Cost Accounting Of Electric Power Enterprises In China Under The Mode Of Ecological Economic Development

The essence of the development mode of ecological economy is to build the economic development on the basis of sustainable ecological environment,so as to realize the compound ecological system of economic development and ecological protection.Enterprises should seize the opportunity to strive for greater economic benefits in the fierce market competition,but at the same time can not ignore the environmental costs of enterprises,to achieve sustainable development.It is imperative for enterprises to establish their own environmental cost management system,whether forced by environmental pollution events or driven by national policies from top to bottom.In this paper,HNYH power plant as the research object,the design of environmental cost accounting scheme,to achieve sustainable development of enterprises to provide a strong guarantee.Based on the theories of sustainable development and clean production,this paper analyzes the characteristics of ecological economic model and the requirements of environmental cost accounting.Through the field surveys and structured interviews,HNYH power plants on the current situation of environmental cost accounting analysis,found that there has not been set up environmental cost accounting systems of enterprises,there is no set special account of the environmental cost accounting,historical cost measurement attributes mainly rely on a single,environmental cost information is scattered in the report and all kinds of accounting information medium.In order to optimize the environmental cost accounting system of HNYH power plant,this paper,based on the life cycle cost accounting method,starts from the setting of environmental cost subjects and identifies environmental costs as environmental prevention costs,environmental maintenance costs and environmental loss costs,so that the accounting of environmental costs covers the whole life cycle before,during and after the event.Secondly,the recognition conditions of capitalization and expensing of different environmental costs are set.Then,the measurement model of classified environmental costs is adopted.The historical cost method is used to measure the environmental prevention cost and environmental maintenance cost,while the direct market method is used to measure the environmental loss cost.Finally,the environmental cost information will be disclosed to the public in the form of independent report and supplementary report.The innovation of this article points the main two points:first,based on the ecological economy development model as a guide to the requirement of environmental cost accounting,life cycle and so on the related theory,design a set of including the subject setting,the cost confirmation and measurement,accounting and information disclosure,including the complete environment cost accounting system,and use HNYH power plant data,to simulate environmental cost accounting.Second,it innovatively expands the measurement range of environmental loss cost.The cost of environmental loss caused by neglected carbon dioxide emissions is tried to be included in the accounting system of environmental cost,which is innovative in the composition of environmental cost accounting.