| In recent years,the rapid economic development of various countries,however,accompanied by economic growth is the increasing destruction of the environment,the greenhouse effect,global warming,sandstorms and other issues have spread around the world,become one of the key concerns of people.In the 13 th Five-Year Plan,China clearly proposed the development of a low-carbon economy model,and the 14 th Five-Year Plan further proposed to resolutely curb the blind development of projects with high energy consumption and high emissions and promote green transformation development.Carbon emission has gradually been taken seriously by the society,and the cost of carbon emission has also become the main content of enterprise management and accounting.At present,thermal power generation enterprises are the key enterprises of carbon emission,but there are some deficiencies in the capacity of carbon cost accounting,which has a negative impact on the development of the industry.Combined with the actual situation of A thermal power plant,this paper explores the issue of carbon emission cost accounting in the power industry.This paper adopts literature method,case analysis method and analytic hierarchy process to carry out the research.Firstly,the literature method is adopted to elaborate domestic and foreign literatures related to carbon emission cost,circular economy,low carbon economy and sustainable development theory to provide theoretical support for this paper.Second,using case analysis,analysis of A carbon cost of thermal power enterprises,based on the analysis of A thermal power enterprise carbon cost accounting on the basis of practice,found A fire power generation enterprise in new projects and equipment cost accounting system is not perfect,imperfect information disclosure system,and management cost accounting consciousness to enhance carbon emissions and personnel system is imperfect and so on.Again,the application of analytic hierarchy process(ahp),to build A carbon thermal power enterprise cost accounting model,select beforehand control,matter control and afterwards control of 14 indexes,hierarchical analysis model is set up,for A thermal power enterprise cost of carbon emissions analysis,through the analysis found that in the cost of carbon emissions,the first one is the cost of new project implementation,scoring 92 points;The second is the purchase cost of environmental protection equipment,scoring up to 91 points.In third place was the cost of operating and maintaining environmental facilities,which scored 90,while the lowest was the cost of developing new low-carbon customers,which scored 70.The comprehensive score is 80.017,which is generally excellent.It proves that A thermal power plant has A high level of carbon emission control,but there is still some room for improvement.Finally,based on the empirical analysis,the paper puts forward targeted suggestions on the optimization of the carbon emission cost accounting of A thermal power plant,which are of universal reference significance to the thermal power industry. |
