Research On The Recognition And Measurement Of Environmental Cost Of Thermal Power Enterprises

With the continuous progress of China’s reform and opening-up process, the level of our national economy has been sustained, steady and rapid growing. Today, China has become a remarkable economy..China’s power industry is one of the most important basic energy industries, it plays a supporting role for the rapid development of China’s economy..Since1949, China’s power industry has achieved rapid development, and China has become a great power in the world electricity production, consumption. However, we also found that, while economic growth, China’s ecological environment has also suffered enormous damage:environmental pollution, waste of resources, and climate change has become an urgent problem. There’s something wrong between economic development and the protection of environment. Frequently arise of desertification, air pollution, drastic reduction of natural resources, bad weather and other issues not only affected the normal life of the people, but also badly affect the economic development of our country. According to research, in recent years, the economic loss of crops, forests, and other aspects of human health due to air pollution accounts for around2.5%of GDP.Environmental issues have become the focus of attention of people around the world, Environmental pollution losses and environmental management costs undertaken by our community will increasingly be borne by the producers themselves, Therefore, environmental costs due to the use of resources, destruction of the environment will occur increasing environmental costs will become one of the important factors affecting the competitiveness of enterprises. At present, Thermal power is the most important way of power generation, thermal power accounts for over80%of China’s total electricity generation, and coal-fired power accounted for90%of the total thermal power. However, compared to hydro, wind and other renewable energy power generation, the coal-fired generation most seriously affect environment. Therefore, how to effectively control the environmental costs of thermal power enterprises is an important issue that we need to think and resolve. Based on this situation, this article attempts to focus on thermal power enterprises, recognize and measure the environmental cost of thermal power enterprises, it is the basis of effective control of environmental costs of thermal power enterprise. Only recognize and accurate measure environmental costs effective, can we take the appropriate measures against the environmental costs of thermal power plant control, and can power generation companies continuously improve their core competitiveness.Environmental costs theorists have conducted in-depth research to explore, and achieved some results and lay the foundation for environmental cost management in practice. However, due to the different characteristics of different industries, the impact on the environment is also somewhat different; the study of environmental cost in different industries has different emphases. Currently, for accounting and control of the environmental costs of thermal power enterprises, there is no specific policies, regulations and standards, and current research lack of maneuverability, mostly in the theoretical level lacking of detail management guidelines, have not establish a set of scientific, complete and reasonable thermal power enterprise management system, making the study of the environmental costs of thermal power enterprise management needs improvement and a arduous task. On one hand, the research on recognition and measurement of environmental costs of thermal power plant can improve and enrich our environmental cost accounting theory, provides some ideas for the development of cost accounting standards for thermal power enterprises, it also contributes to sustainable development of China’s thermal power enterprises, help them to assume more social responsibility, increase their competitive advantage in favor of the power industry continues to provide a steady stream of power for the country’s economic development. In addition, add the environmental costs to the thermal power plant costing, breaking the content of traditional cost accounting, make thermal power enterprise cost accounting system more complete, help promote the practice of environmental cost accounting, and contribute to the development of environmental accounting.Firstly, we discussed the background of the recognition and measurement of environmental costs of the Thermal Power Enterprises,analyzed the research status at home and abroad for the environmental cost,and pointed out the problems and shortcomings that exist, come to the significance of this research.This article focused on thermal power enterprises,compare and analyse previous definition of environmental costs, classification, computing, report, control, and practice of environmental costs,combining the characteristics of thermal power enterprises,make definition for the recognition and measurement of environmental costs of the thermal power enterprises,summarizes the characteristics and difficulties of the recognition and measurement of environmental costs of the thermal power enterprises.In consideration of the relevant principles and factors,make reseach for the recognition and measurement of environmental costs of the thermal power enterprises,and draw somet conclusions.This article can provide a reference for the study of thermal power enterprise environmental costs.