| As human social progress and economic development, because they do not concern about the social production of ecological and environmental problems, making the environment a growing problem, the human nature suffered increasingly violent retaliation. Of our economic and social development should be established on the basis of sustainable development, while the environment is a prerequisite for achieving sustainable development.As power plants big polluters to gradually raise the awareness of environmental protection in people today are still using the traditional accounting method of accounting for its costs. Traditional accounting methods do not accurately reflect the composition of its price, distorting the profit, easy to make power plants over-emphasis on short-term economic interests of the neglect of environmental and social benefits, at the expense of the environment, the current obtained by borrowing against future earnings, so we accounting of environmental costs should be introduced into the thermal power plant and control of accounting which correctly reflects the composition of electricity, related environmental costs of their effective control.In this paper, drawing on previous experience and the basic theory, based on the summary and generalization of the basic concepts of environmental costs to study the theories of the contents of the status quo, and the recognition and measurement of environmental costs do in-depth analysis, considered the environmental costs of thermal power plant the process of accounting and control the use of activity-based costing and life-cycle cost method is more reasonable, and cited the case of a thermal power plant on the activity-based costing and life-cycle cost method in accounting for and control of thermal power plant in the actual application of analysis and research.This study by the introduction of environmental cost accounting analysis of thermal power plants, thermal power plants to control costs, reduce energy consumption, efficient use of resources and reducing environmental pollution on the sustainable development of thermal power plants is of great practical significance, but also to other enterprises to provide a certain amount of referential significance. |
