Research On Low-carbon Economy Thermal Power Enterprise Environment Cost Accounting

The steady development of China’s economic rise gradually and social conflicts, economic development will bring air environmental degradation and global warming has become the focus of world development. Land degradation, water pollution, air quality deterioration, biodiversity decrease and other social environmental problems emerge in endlessly, make people have to speed up the pace of governance and to protect the environment.On November 3, 2015, "the central committee of the communist party of China to develop the 13 th five-year plan for national economic and social development Suggestions of release, disclosed to social media development direction of modern resources, improve the utilization rate of coal and strict regulation of carbon emissions, reduce the number of energy-intensive enterprises, enhance the state of each enterprise’s carbon emissions in the field of heavy industry development. On November 10, 2015, xi jinping comrades supply side reform strategy is put forward, the key is through innovating the supply structure to guide the demand structure adjustment and upgrade. Based on the high consumption, high pollution, high emission industries tenors retrofit the adjustment of industrial structure, to promote the development of low carbon and green economy.Abusers of enterprise as the environment, is also the biggest beneficiaries of the natural resources, should play a leading role to protect the environment. Enterprise should from the source, choose low pollution, low energy consumption, high capacity production mode. Enterprises will not only benefit maximization as the ultimate goal, but also should take the initiative to assume the cost of protecting the environment. Then, the environmental costs of the new concept gradually towards the public view.This paper first studied the domestic and international environment cost in the related theoretical research, and combining with the specific situation of the environmental cost, and is based on scientific research, under the condition of considering power generation enterprise environment cost accounting system, in the end is given priority to with the horse power plant application analysis, discusses the promoting health and economic conditions, the thermal power plant’s suitability and practice of environmental cost accounting system, the end of the last part, in accordance with the development of the society, have guiding attitude to the environment cost accounting system put forward some Suggestions.Can be found through research, the enterprise environment cost involved in related business processing, all in accordance with the general business process to handle, so the enterprise information has not been true objective reflection, enterprise decision-makers more unable to make the right decision. Therefore, to establish a set of perfect environment cost accounting system, help enterprises to master the accurate information, and transform the management mode of the enterprise, reduce the cost of the development of the enterprise healthy development road.