Research On Cost Measurement Of Energy Saving And Emission Reduction Of Large-scale Coal Enterprises In China

At present, global climate warming caused by the emissions of greenhouse gases has become one of the biggest challenges facing the world. As a responsible big country, in order to alleviate the problem of global warming, China has clearly put forward to reduce carbon dioxide emissions, and will transform to a low carbon economy unswervingly. Controlling carbon dioxide emissions of coal enterprises, as an important unit of carbon dioxide emissions,can help reduce China's greenhouse gas emissions. The cost measurement of energy saving and emission reduction can help to estimate the cost of cutting carbon of these enterprises and provide an important basis for enterprises to develop energy-saving emission reduction targets reasonable .This paper analysis the domestic and foreign research results by using the method of literature research. Then on this basis, related concepts of the large-scale coal enterprise, the energy saving and emissions reduction cost, cost measurement and shadow price are explained.Next, present situation of cost management in large-scale coal enterprise has been analyzed.Problems of cost measurement of energy saving and emission reduction are pointed out. In view of existing problems, the large-scale coal enterprise are selected as the research object. Then the measurement indicators and the cost measurement model for energy saving and emissions reduction of large coal enterprises in our country are build based on the directional output distance function, which combines the theory of low carbon economy and sustainable development theory. Finally, the cost of energy saving and emissions reduction are calculated and has carried on the empirical research in the large coal enterprises.In order to ensure the cost measurement work of energy saving and emissions reduction for large-scale coal enterprises smoothly, this paper gives advices of safeguard measures to strengthen cost measurement work of energy saving and emission reduction for large-scale coal enterprises.