Research On Environmental Cost Accounting Of Thermal Power Plant

The thermo power is a major source of secondary energy, and also the thermal power plants are making a large of pollutions to environment. Along with increasing of state'efforts and people's awareness of environmental protection, the environmental expenditures of corporation occurred in the increase. Comprehensive and accurate accounting is the premise for enterprises to effectively manage and control the environmental costs, and is also an important way to reduce costs and improve the competitiveness.Firstly, this paper discussed the background of environmental cost accounting, and analyzed the overseas and domestic research on the status of corporate environmental cost accounting. Secondly, pointed to the need for further research, the significance and practical value of this paper.Based on the theory of environmental accounting and overseas and domestic research results of environmental costs, this paper mainly has the following researches: (1) apply he whole life cycle theory to environmental cost'definition of thermal power plant, and defined environmental cost items to every stage; (2) set out quantitative measurement to each environmental cost; (3) Refined accounting detailed items of "environmental costs" subjects, and improved the environmental costs of accounts accounting; (4) based on the whole life cycle and activity-based costing method, distributed environmental costs to different units; (5) based on independent reports mode, give out contents and patterns of report of thermal power plant'environmental cost.Finally, take XYZ-thermal power plant as an example, calculated its environmental costs in December, 2008. This study can give some guidances and references to thermal power plants'environmental cost accounting.