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Research On Environmental Cost Confirmation And Measurement Of LZ Thermal Power Plant

Posted on:2019-07-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y HouFull Text:PDF
GTID:2429330566491607Subject:Accounting
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At present,serious environmental problems have hindered the sustainable development of China's economy.As an important energy industry in China,thermal power generation has made great contributions to China's economic development and residents' life,and at the same time,it has brought about an increasingly worsening environment.The identification and measurement of environmental cost in thermal power plants can effectively respond to environmental pollution problems,and provide a direction for the development of enterprise management environment costs and the position of thermal power enterprises in the market competition in the same industry.How to identify and measure environmental costs more accurately and flexibly in thermal power plants is a major issue.Based on the research results of domestic and foreign scholars on environmental cost,this paper expounds the connotation,characteristics,theoretical principles and economic policies of thermal power enterprises,and makes a thorough study of the identification and measurement of envirornmental costs.This paper compares and analyzes the existing methods of environmental cost confirmation,and combines the whole life cost cycle method and activity based costing method to find a method to confirm the environmental cost of the thermal power plant.Based on the whole life cycle activity cost method,the confirmation system and measurement model of the environmental cost are constructed.The feasibility and effectiveness of the confirmation system and measurement model are verified by the concrete examples of the LZ thermal power plant.At the same time,the environmental cost of the thermal power plant is analyzed,and the problems existing in the confirmation and measurement of the environmental cost in the LZ thermal power plant are put forward.On this basis,the dynamic relationship between the three cases of environmental cost,operating cost and compensation cost after the event is found,which provides a powerful basis for the environmental cost management of thermal power enterprises.Finally,based on this research,...
Keywords/Search Tags:Environmental
PDF Full Text Request
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