Coal-fired Power Plant Emissions Of Carbon Costing Study

With the rapid economic development of China, emissions of carbon dioxide has become an important factor restricting the sustainable development of economy, society and the environment. Enterprise for their own long-term development, we must face up to the adverse effects of their production and business activities on the environment.The coal-fired power plant consumption of fossil energy in the production process, so that each year the proportion of air pollutant emissions to the external environment remains high in total emissions in industry.In order to meet the requirements of low-carbon development,Coal-fired power plants will increase energy conservation and environmental protection equipment and technology Rinvestment,this could lead to increased operating costs, thereby increasing operational pressure.How to coal-fired power metering environmental cost effective accounting,mainly it depends on its environmental cost accounting system by the accuracy of the information provided.Therefore, the low-carbon economy fired power plant carbon emissions costing businesses related research has important theoretical and practical significance.Although coal-fired electricity consuming non-renewable energy, environmental pollution is serious, but coal because of its cost and technical advantages, in the electric energy structure will still accounted for absolute proportion. This reality determines that the development trend of coal-fired power plants to circular economy transformation. How to fusion in accordance with the principle of reduction, reuse, recycle material flow and value flow, pursue energy and resource conservation, reduce environmental load, economic value added and win-win goal, has become the economics and environmental accounting, etc. The focus of scholars from all walks of life.The main contents of this article can be summarized as the following three aspects:One summed up the problem of carbon emissions from thermal power enterprises at home and abroad the status as well as the cost of carbon emissions of coal-fired power plant management,and then put forward the overall framework of carbon emissions costing studies.Second, the use of coal-fired power plant unit process "flow analysis", two aspects of the flow of energy from the logistics flow and production process of the calculation model of carbon dioxide emissions,and confirm the principle according to carbon emissions of coal-fired power plant costs,Coal-fired power plant emissions combined enterprise internal cost flow and external damage costs of carbon emissions,Construction of the coal-fired power plant carbon emissions cost accounting system.Third, based on the results of cost accounting of carbon emissions,Tai cang Power Plant combined with the actual situation of the production process,the carbon emissions cost accounting system of this study apply to the company's cost management, to validate and support this study.