Research On Carbon Accounting Of Coal-fired Power Plant

Our country resources occurrence is "rich coal, lack of oil, less gas", the characteristics of coal is dominant. With low carbon development, coal-fired power plants to the power supply is guaranteed at the same time, the energy conservation and emission reduction task. In the clear to build domestic unified under the background of carbon trading platform, coal fired power plant carbon accounting research combined with the actual production situation of coal-fired power plants and carbon accounting related theory, presents a feasible method of coal-fired power plant carbon accounting.Our country resources occurrence is "rich coal, lack of oil, less gas", because such a characteristic, on the power supply coal occupies the dominant position of nature. With low carbon development, coal-fired power plants to the power supply is guaranteed at the same time, the energy conservation and emission reduction task. Coal-fired power plant carbon accounting research, this paper combines the coal-fired power plant production practical situation and carbon accounting related theory, gives a feasible coal carbon accounting method.This paper mainly by collecting a large number of domestic and foreign relevant research materials, carbon accounting and coal fired power plant carbon emissions related theory as the foundation, the calculation methods of the current situation of construction and trading of carbon trading market in China, coal-fired power plants is analyzed under the low carbon production, the necessity of implementing carbon accounting. Coal-fired power plants implementing carbon accounting is a comprehensive start the internal requirement of national carbon emissions trading system, 2 it is to accurately reflect the cost of coal-fired power plants low carbon production, three is the era of low carbon is an urgent need to promote carbon accounting, four is to improve the coal carbon related accounting information quality is an urgent need to. According to the coal production process, then determine its carbon accounting object, research of coal-fired power plant carbon accounting method. Coal fired power plant carbon accounting business including: carbon emissions, carbon emissions trading and carbon sinks, accounting object covers the coal-fired power plant production related carbon sink, carbon source, carbon footprint and carbon emissions and carbon emissions, etc. This article through to the coal-fired power plant carbon emissions in the process of production, the carbon in the daily operation management, enterprise strategy issues related to the low carbon production were analyzed, and the definition of carbon accounting accounting scope; Draw lessons from the international and domestic carbon accounting measurement methods, suitable for China's coal-fired power plants is studied in carbon accounting measurement method; And the involved in the economic business has carried on the concrete analysis of carbon accounting. In this paper, the innovative proposed carbon emission rights shall, according to the traditional coal-fired power plants and specific purpose of different IGCC power plant, were confirmed as intangible assets accounting and trading financial assets. In coal-fired power plants is studied after carbon accountingrecognition, measurement and record, and carbon accounting reports in coal-fired power plant is studied in this paper, improved the financial statements of carbon accounting events, design a new carbon disclosure report. In this paper, using the enterprise strategic analysis model,innovation the coal-fired power plant carbon accounting information report.Based on the recognition, measurement, record and report four aspects to study the concrete method of coal fired power plant carbon accounting, the implementation of carbon accounting in coal-fired power plants is an important part of coal-fired power plant carbon management, the implementation of it is not only beneficial to the accurate measurement of carbon costs and benefits, improve the efficiency of carbon disclosure of information,improve the competitiveness of the coal-fired power plant, the implementation of the carbon accounting for other industries to provide the reference and experience.