A Case Analysis On Implementation And Effects Of Environmental Cost Management Of Huaneng International,Inc.

With the continuous development of the economy,environmental problems such as atmospheric pollution,water pollution,and soil pollution have become increasingly prominent.Responding to the issue of greenhouse gas emissions and pollutants and jointly promoting green,low-carbon and clean development have become the mainstream of the world today.In the increasingly stringent environment and regulations,the importance of environmental costs related to the restoration of polluted sites has increased.The effective confirmation and disclosure of environmental costs is becoming more and more of concern to society.In the traditional accounting perspective,environmental costs are usually incorporated into the manufacturing costs of enterprises.The key link between environmental costs and products,processes,and environmental activities is cut out.Some environmental costs have not been confirmed and measured,resulting in the lack of understanding of the cost in people's environmental impact.Strengthening environmental cost management and carrying out environmental management has become a major issue in the world.The electric power industry is an important basic industry and public utility related to the national economy development and the people's livelihood.Among them,thermal power has always dominated the overall structure of electric power development.Huaneng Power International,Inc.(HPI)is China's first power generation company to be listed in New York,Hong Kong and Shanghai.Its technical and economic indicators have always maintained an advanced level in the power industry.According to a report released by the Chinese Academy of Social Sciences,Huaneng Power International,Inc.'s environmental management system and information disclosure also take the lead in the industry.Through this company's case study,it can provide reference and reference for the application of environmental cost management in China's enterprises.This paper focuses on the power industry.First,it introduces the research background and research significance,and reviews the related research results of domestic and foreign institutions and scholars on environmental cost management methods,tools and environmental cost management evaluation.Combined with related concepts and theories of environmental cost management,Huaneng International introduced the environment,motivation and basic work of environmental costs,and then proceeded from the three aspects of environmental prevention cost management,environmental maintenance cost management and environmental loss cost management,and implemented Huaneng International.The main measures adopted for environmental cost management are analyzed and evaluated.Specifically,in the aspect of environmental prevention cost management,three-level management and “three-simultaneous” systems,research and development of “IGCC” technologies,and strengthening of carbon asset management measures are adopted to prevent excess emissions in advance;in terms of environmental maintenance cost management,Discussed the impact of benchmarking,"smoke co-governance",and "green logistics" measures on clean production and operating cost control;on environmental loss cost management,studied outsourcing ecological governance,implemented environmental self-monitoring,and integrated utilization of waste Measures,and analyze and evaluate the cost of environmental damage from the two dimensions of sewage charges and environmental values of pollutants.Research shows that Huaneng International has achieved environmental cost control and management goals in all three aspects.Finally,this article analyzes the main measures and the effect evaluation of Huaneng Energy's environmental cost management,and sums up the experience and the issues that should be paid attention to in the implementation of environmental cost management.This paper elaborates the successful experience of Huaneng Energy's implementation of environmental cost management from the aspects of further improving the environmental management system,innovating energy technologies,and constructing a real-time monitoring platform.At the same time,in the process of implementing environmental cost management,enterprises should also pay attention to whether there is a phenomenon of “not approved before construction”,whether the environmental protection preferential policies are used in compliance,and whether the environmental management system is actually landed,so as to better implement environmental cost management.