A Study On Environmental Cost Management Of Coal-fired Power Plants

As a new field of accounting,environmental accounting is gradually concerned by more and more enterprises and accounting scholars.The accounting and management of environmental cost has also become a hot topic in the field of accounting.Coal-fired power generation enterprises are the major consumers of coal resources in China,and also the key producers of energy conservation and emission reduction.In the past 20 years,the profits and losses of coal-fired power generation industry are limited by the price of coal,and enterprises can only improve their profits by controlling costs.Many thermal power enterprises even lose money or restructure their assets under the tide of the country’s increasing energy conservation and emission reduction efforts and shutting down a large number of thermal power units one after another.So,how do coal-fired power generation enterprises realize the unity of economic and social benefits? In this paper,through the study of environmental cost management,to provide enterprises with new cost control ideas,to help enterprises achieve sustainable development.This paper combs related concepts,uses the theory of internalization of environmental cost,the theory of product life cycle,the principle of pollutant payment and the theory of sustainable development,and uses PEST model and SWOT model to analyze the overall development situation and background of the power generation industry at home and abroad.Based on the characteristics of coal-fired power generation enterprises,this paper analyzes the rationality of improving economic benefits through environmental cost management.In this paper,a power plant under the national energy group,the leading power generation enterprise in China,is selected as an example.By analyzing the current situation and existing problems of environmental cost management of existing coal-fired power generation enterprises,an environmental cost accounting model in line with the actual situation is established to provide a reference for the future environmental cost management of the industry;Finally,considering the production process characteristics of coal-fired power generation enterprises,this paper establishes an environmental cost management system from three stages of "before,during and after",and puts forward a variety of operable suggestions,including increasing investment in environmental research,accounting methods for environmental costs,waste utilization,information disclosure,etc.,in order to design a complete system for the coal-fired power generation industry Environmental cost management system.Based on the above analysis,the following conclusions are drawn: first,under the background that the overall development trend of coal-fired power generation industry is not optimistic,even a power plant,which is in good financial condition,should pay more attention to environmental cost management,which is conducive to the sustainable development of heavy polluting enterprises and clear their social responsibility;Second,at present,most enterprises do not include the environmental cost into the accounting system,and the environmental information disclosure lacks a unified format,so the government and enterprises should make improvements from their own perspective;Finally,this paper gives the corresponding suggestions from the government and enterprise level,in order to provide reference for the future operation and development of the power generation industry and the formulation of relevant policies.