Accounting And Effectiveness Study Of Carbon Emissions Cost In A Thermal Power Enterprise

With the rise of CO₂ in the atmosphere,human survival environment is getting worse.As the industry of high carbon emissions,thermal power industry is National key fields of energy saving and emission reduction.Carbon Emissions cost research should be paid more attention,it has become an important research object that how to accurately calculate thermal power enterprise cost of carbon emissions and adopt reduce carbon emissions and energy consumption to raise the cost of carbon input and output efficiency.Therefore,carbon emissions of thermal power enterprises cost accounting and validity of the research is of great significance.A thermal power enterprise in Qinghai province is the research object in this article.According to investigation,the carbon cost of A thermal power enterprises can be divided into carbon emissions prevention cost,management and education costs and carbon emissions to improve cost three categories,through confirming,measurement,recording and disclosing,and from coal combustion,desulfurization process and outsourcing power of three aspects to account A thermal power enterprise's carbon emissions.Based on which,carbon emissions prevention cost,management and education costs and carbon emissions to improve cost evaluation index are regarded as the cost of carbon emissions input levels.Carbon emissions reduction and annual output value are the cost of carbon emissions output level evaluation index.Using grey correlation analysis method to analyze the effectiveness of the cost of its carbon emissions,and the results show that for nearly four years,A thermal power enterprise carbon cost input and output efficiency gradually increase,the highest in 2015 is 0.93,up 0.014 compared to 2012.Meanwhile,A thermal power enterprise carbon emissions is still at the low cost of input and output efficiency,the cost of carbon emissions into the design to be perfect.Carbon cost investment needs to be strengthened.