Research On The Recognition And Measurement Of Environmental Costs In Coal-fired Power Plants

With the rapid development of China’s economy,environmental problems have become increasingly prominent,which has become one of the main bottlenecks restricting the sustainable and healthy development of China’s economy and society.Environment and development issues have attracted more and more attention.Therefore,China continues to promote the realization of the goals of "carbon peak" and "carbon neutral".It is expected that by 2050,the primary energy structure will undergo great changes,among which the demand for fossil fuels will drop by more than 90%,and wind,solar and biomass energy will become the main energy sources.Coal-fired power generation enterprises,as highly polluting enterprises,have undoubtedly become the key areas of national energy saving and pollution reduction.Confirmation and measurement of environmental cost for coal-fired power generation enterprises is a prerequisite for their transformation of economic development mode and realization of sustainable development.Therefore,from the perspective of accounting,it is of great significance to study how to effectively reduce the resource consumption of coal-fired power generation enterprises,and to objectively and accurately confirm and measure their environmental costs so as to control and manage the environmental costs well.This paper reviews the relevant research results of environmental cost recognition and measurement at home and abroad,defines the concept of environmental cost of coalfired power generation enterprises in combination with the production and operation characteristics of coal-fired power generation enterprises,elaborates on its specific content,and introduces the theoretical basis of environmental cost recognition and measurement of coal-fired power generation enterprises for the purpose of guiding the follow-up research.This article USES the method of life cycle assessment of coal-fired power generation company,pollutant discharge situation of qualitative analysis and quantitative calculation,provide data support for the subsequent spillover environment cost measurement,also provide managers with coal-fired power generation company,intuitive clear environmental cost information,thereby reduce the environmental impact,reduce the cost of the external environment.This paper analyzes the current status of the identification and measurement of environmental cost of coal-fired power generation enterprises,and puts forward the corresponding improvement ideas.Finally,the environmental cost project of S coal-fired power plant is confirmed and measured,and the proportion of various costs in the total cost is analyzed,which provides data support for the plant manager to comprehensively and clearly understand the environmental expenditure of the plant,so as to carry out effective environmental cost management.Combined with the production characteristics of coal-fired power generation enterprises and according to the specific items of environmental cost,this paper has carried on the research on its confirmation and measurement.The main research results are as follows: the boundary demarcation of environmental cost capitalization and expenseization is clarified,and the confirmation conditions and process of environmental cost for coal-fired power generation enterprises are put forward;The potential spillover environmental cost items are confirmed by the way of environmental reserve,and the replacement cost is reasonably measured by the life cycle assessment method and shadow price method.The environmental cost of the carbon transaction cost of coal-fired power generation enterprises is confirmed and measured by the appropriate measurement method.