The Research On The Internalization Of Environment Cost In Thermal Power Generation Enterprises

Nowadays, under the main structure of coal-fired electric power in China, how to deal with the growing environmental problem, and how to realize sustainable development of thermal power enterprises is an important and hot research topic. Thermal power enterprises which has especially serious affect on the environmental pollution, not only should be able to provide a stable and adequate power supply to provide protection for the national economy’s sustained development, but also pay attention to the impact on the environment, and reduce the pollution of the environment. The rise of the environmental accounting has made the environmental issue the content of the accounting. While the current accounting system is not completely taken into environmental cost, and the environmental factors are not included in the cost of enterprise strategy. During the existing electricity pricing mechanism, environmental costs in electricity price don’t reflect reasonably.In this paper, based on the background of the current power system reform environment, will study environmental cost of Thermal power enterprise, and by using the material balance method, control the cost to establish a thermal power generation enterprise environmental cost estimating model, have the environmental cost monetization, and then for the internalization of environmental cost into the power generation enterprise cost accounting system of environmental cost disclosure provides foundation. Environmental cost internalization and disclosure of information, will be benefit to make users know the true cost of power generation, electricity pricing mechanism reform, the government for environmental policy, strategic decision-making provide a basis, research on the enterprise environmental cost internalization has become an inevitable trend and has the very strong practical significance. The thinking and method about the internalization of environment cost in the thermal power generation enterprises can also be for other types of power generation enterprises, make the different types of the power generating enterprises in a real power cost with comparability, and to some degree from different energy businesses provide fair market competition environment, and then from a certain extent for different energy power generation enterprises to provide a fair market competition environment, to promote the structure optimization of our country electric power industry.