文档介绍：山西财经大学
硕士学位论文
火力发电厂环境成本核算与控制
姓名:张琳
申请学位级别:硕士
专业:会计学
指导教师:李端生
2010-03-16
摘要
随着人类社会进步和经济发展,由于不关注在社会生产中的生态环境问题,
使得环境问题日益严重,人类所遭受的大自然的报复越来越猛烈。我们的经济
和社会的发展应建立在可持续发展的基础上,而环境正是实现可持续发展的前
提。
作为环境污染大户的火力发电厂在人们环境保护意识逐步提高的今天仍然
采用传统的会计核算方法对其成本进行核算。传统的会计核算方法并不能准确
反映其电价的构成,歪曲了利润,容易使火力发电厂过分重视短期经济利益而
忽视环境效益和社会效益,通过牺牲环境、透支未来而取得当前收益,所以我
们应该将环境成本的核算与控制引入到火力发电厂的会计核算当中,正确反映
电价的构成,对其相关环境成本进行有效地控制。
本文在借鉴已有研究成果的基础上,从环境成本的概念、内容、特征等基
本理论阐述入手,并对环境成本的核算与控制做了深入分析,认为在火力发电
厂的环境成本的核算与控制过程中采用作业成本法和生命周期成本法比较合
理,并引用了一个火力发电厂的案例,对作业成本法和生命周期成本法在火力
发电厂的实际核算与控制中的应用进行了分析与研究。
本次研究通过对火力发电厂引入环境成本核算的分析,对控制火力发电厂
成本,降低能源消耗,有效利用资源,减少环境污染对火力发电厂的可持续发
展具有十分重要的现实意义,也给其他相关企业提供了一定的借鉴意义。
【关键词】环境成本火力发电厂环境成本核算环境成本控制
3
Abstract
As human social progress and economic development, because they do not concern about the
social production of ecological and environmental problems, making the environment a growing
problem, the human nature suffered increasingly violent retaliation. Of our economic and social
development should be established on the basis of sustainable development, while the environment
is a prerequisite for achieving sustainable development.
As power plants big polluters to gradually raise the awareness of environmental protection in
people today are still using the traditional accounting method of accounting for its costs. Traditional
accounting methods do not accurately reflect position of its price, distorting the profit, easy
to make power plants over-emphasis on short-term economic interests of the neglect of
environmental and social benefits, at the expense of the environment, the current obtained by
borrowing against future earnings, so we accounting of environmental costs should be introduced
into the thermal power plant and control of accounting which correctly reflects position of
electricity, related environmental costs of their effective control.
In this paper, drawing on previous experience and the basic theory, based on the summar