Research On Cost-benefit Accounting Of Third Party Environmental Pollution Project

In April 2015,the Ministry of Environmental Protection issued the "Opinions on Speeding up the Construction of Ecological Civilization ",which proposed that " we should actively promote the third party control of environmental pollution and introduce social forces into environmental pollution control ".In September 2015,the General Plan for the Reform of the Ecological Civilization System proposed that "support for the third-party management of environmental pollution should be strengthened through government purchase of services ".Thus,environmental pollution third-party control is regarded as an important grasp to promote the construction of ecological civilization.In the face of China’s increasingly strict environmental control,some high-pollution enterprises began to try to introduce third-party governance model.However,in the process of signing the governance contract,it is found that the cost-effectiveness of the governance parties is one of the most critical factors to form a cooperative relationship.Because environmental pollution control is a professional and technical work,third parties need to use their professional and technical advantages to achieve higher governance efficiency and lower governance costs to achieve their sustainable development,and governance cost-effectiveness is also an important factor for polluters to weigh whether to carry out environmental governance and third-party cooperation.Therefore,it is of great practical significance to systematically study the cost-benefit accounting of the third party pollution control project to promote the sustainable development of the third party management industry and the process of ecological civilization construction in China.The main research contents are as follows :(1)using the concepts of environmental pollution third party control,control cost,control income and so on,and explaining the cost-benefit theory,environmental accounting theory,game theory and other related theoretical basis in detail;(2)analyzing the current situation of cost-benefit accounting of environmental pollution third party control in China;(3)constructing the theoretical framework of cost-benefit accounting of environmental pollution third party control project,analyzing the evolution game between third party control party and emission reduction party;(4)applying cost-benefit accounting system of environmental pollution third party control project.Through these studies,This paper draws the following conclusions :(1)Third-party governance and emission reduction party evolution game analysis,Through cooperative games,Proof that cost-effectiveness is an important factor in the game,Cost-effective balance between the two sides can win-win cooperation;(2)Accounting for the cost-effectiveness of third-party environmental pollution control projects according to the comprehensive unit price of electricity generation and operation services,the national sewage charge standard and the annual report of enterprises.More than the estimated annual average governance income after the cost-effectiveness of both enterprises,Reduced corporate governance costs,Increased income;(3)Through cost-benefit accounting of third-party environmental pollution control projects,Third party control of environmental pollution,So that the emission reduction party and the governance party win-win cooperation,Help to promote the development of environmental pollution third-party control industry.