Research On Carbon Cost Accounting System

Carbon trading market in China has been in the power industry for the pilot phase construction,the electric power production enterprises at present does not have a carbon cost accounting system,which makes the product cost information is not complete at the same time,the current related to carbon emissions accounting is generally simple,not objectively reflect the production of various produces CO2,into the material equipment,such as energy resourcesThe current cost accounting system of thermal power plants lacks carbon cost information.In this paper,the environmental accounting cost accounting system is integrated with material flow cost accounting(MFCA),and the carbon cost accounting system is established with huadian baotou thermal power plant as the research subject.The system has designed three levels of carbon cost indicators,including carbon emission cost,carbon emission reduction cost and contingent cost.The cost of carbon emission includes the cost of resource depletion and the value of environmental damage.The former calculates CO2 emissions based on the amount of coal burned,and then USES MFCA method to collect the cost of CO2,a product with negative carbon emissions.The latter is calculated by introducing LIME method,which is based on life cycle environmental impact assessment theory.The cost of carbon emission reduction includes the cost of environmental protection measures and the maintenance of environmental protection equipment.The value of environmental protection measures is estimated and the annual maintenance cost of major environmental protection facilities is calculated.Finally,the results are summarized.Contingent costs include carbon trading costs and benefits,carbon taxes and penalties.The former discusses the formation mechanism of carbon price,defines and measures the quota,and confirms and measures the actual carbon trading business.The latter makes the system design more complete by estimating the possible carbon tax and penalty in the future.Finally,based on the analysis of the calculation results,specific countermeasures are proposed for the cost control of each quantity center.Suggestions are put forward from carbon emission accounting,carbon emission reduction,application of MFCA recommendations,carbon information disclosure,carbon accounting treatment and other aspects,and research conclusions and prospects are proposed.