江苏吕四港电厂环境成本核算研究
发布时间：2018-09-11 10:47
【摘要】：近些年来,随着我国国民经济的快速发展,环境污染越来越严重,暴露出的环境问题也日益突出。火电作为我国最重要的基础能源之一,其对于国民经济有着强有力的支撑作用,但是火电企业同时又是我国污染物的主要污染源之一。我国电力市场不断发展完善,电力企业改革不断深化,在做好环保工作的前提下,为适应市场经济的发展,火电企业加强环境成本控制的重要性就变得日益突出,是否能够将环境成本科学合理地纳入到火电企业发电总成本之中进行有效地成本核算和管理控制,这将显著地影响到火电企业在市场经济中的竞争力与生存力,并且也会影响到我国环境污染情况的合理控制与有效解决。目前,我国火电企业的环境会计还处于发展的摇篮阶段,首先是企业管理者对环境成本的重视程度有待提高,再次,在实务操作过程中,并没有形成一套全面科学的核算体系,存在着环境成本核算范围不全面、计量方法单一、产品成本分配不合理、环境成本信息披露不完全等方面的问题。本文在借鉴国内外学者对于环境成本相关问题的理论研究成果基础上,结合环境经济学、产业经济学和会计学相关理论,以江苏吕四港电厂环境成本核算作为研究对象,对实际生产经营过程中对环境成本的核算现状进行分析,按照“现状分析-提出问题-分析问题-解决问题”的思路,构建了一套适合本企业的环境成本核算体系。首先本文阐述了国内外研究学者在环境成本领域所做出的理论研究成果,为文章后面的继续研究奠定了理论研究基础。在理论部分界定了我国火电企业环境成本的定义、分类和核算特点,通过分析江苏吕四港电厂在现行会计核算体系下对环境成本的核算现状,针对所表现出来的核算缺陷,构建了一套适合本企业实际的环境成本核算体系,并引入ABC作业成本法按不同的成本动因合理分配至电力产品成本中,为火电企业提高市场竞争力和平衡企业经济效益、社会效益和生态环境效益的协同发展提供依据。根据所构建的环境成本核算体系模型,对江苏吕四港电厂实际发生的与环境成本相关的经济活动进行会计处理,包括确认环境成本的核算范围,所采用的计量方法,环境成本的归集与分配及环境成本信息的披露,从而得出环境成本对火电企业单位产品价值的影响,有助于火电企业管理者了解企业的环境管理绩效水平,加强成本管理,提高经济效益,为进行科学的经营决策提供可靠的数据依据。
[Abstract]:In recent years, with the rapid development of China's national economy, environmental pollution is becoming more and more serious, exposed environmental problems are becoming increasingly prominent. As one of the most important basic energy sources in China, thermal power has a strong support for the national economy, but thermal power enterprises are also one of the main sources of pollution in China. With the continuous development and improvement of the power market and the deepening of the reform of power enterprises, the importance of strengthening environmental cost control in thermal power enterprises has become increasingly prominent in order to adapt to the development of market economy on the premise of doing a good job in environmental protection. Whether the environmental cost can be scientifically and reasonably incorporated into the total cost of power generation in thermal power enterprises can be effectively formed. This accounting and management control will significantly affect the competitiveness and viability of thermal power enterprises in the market economy, and will also affect the reasonable control and effective solution of environmental pollution in China. Thirdly, in the process of practical operation, there is not a set of comprehensive and scientific accounting system. There are many problems such as incomplete scope of environmental cost accounting, single measurement method, unreasonable distribution of product cost, incomplete disclosure of environmental cost information and so on. On the basis of the theoretical research results and the relevant theories of environmental economics, industrial economics and accounting, this paper takes the environmental cost accounting of Jiangsu Lvsi Port Power Plant as the research object, analyzes the current situation of environmental cost accounting in the actual production and operation process, and puts forward the thinking of "status analysis-problem analysis-problem solving". Firstly, this paper expounds the theoretical research achievements made by domestic and foreign scholars in the field of environmental cost, which lays a theoretical foundation for the further study. In the theoretical part, it defines the definition, classification and accounting characteristics of the environmental cost of thermal power enterprises in China. By analyzing the present situation of environmental cost accounting under the current accounting system of Jiangsu Lvsi Port Power Plant, a set of environmental cost accounting system suitable for the actual situation of the enterprise is constructed, and ABC activity-based costing method is introduced to distribute reasonably to the cost of power products according to different cost motives for thermal power enterprises. According to the model of environmental cost accounting system, accounting treatment is carried out for the actual economic activities related to environmental cost in Jiangsu Lvsi Port Power Plant, including confirming the accounting scope of environmental cost and adopting the accounting method. The measurement method, the collection and distribution of environmental cost and the disclosure of environmental cost information are used to obtain the influence of environmental cost on the unit product value of thermal power enterprises. It is helpful for thermal power enterprise managers to understand the performance level of environmental management, strengthen cost management, improve economic efficiency and provide reliable information for scientific management decisions. Data basis.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
本文编号：2236474
[Abstract]:In recent years, with the rapid development of China's national economy, environmental pollution is becoming more and more serious, exposed environmental problems are becoming increasingly prominent. As one of the most important basic energy sources in China, thermal power has a strong support for the national economy, but thermal power enterprises are also one of the main sources of pollution in China. With the continuous development and improvement of the power market and the deepening of the reform of power enterprises, the importance of strengthening environmental cost control in thermal power enterprises has become increasingly prominent in order to adapt to the development of market economy on the premise of doing a good job in environmental protection. Whether the environmental cost can be scientifically and reasonably incorporated into the total cost of power generation in thermal power enterprises can be effectively formed. This accounting and management control will significantly affect the competitiveness and viability of thermal power enterprises in the market economy, and will also affect the reasonable control and effective solution of environmental pollution in China. Thirdly, in the process of practical operation, there is not a set of comprehensive and scientific accounting system. There are many problems such as incomplete scope of environmental cost accounting, single measurement method, unreasonable distribution of product cost, incomplete disclosure of environmental cost information and so on. On the basis of the theoretical research results and the relevant theories of environmental economics, industrial economics and accounting, this paper takes the environmental cost accounting of Jiangsu Lvsi Port Power Plant as the research object, analyzes the current situation of environmental cost accounting in the actual production and operation process, and puts forward the thinking of "status analysis-problem analysis-problem solving". Firstly, this paper expounds the theoretical research achievements made by domestic and foreign scholars in the field of environmental cost, which lays a theoretical foundation for the further study. In the theoretical part, it defines the definition, classification and accounting characteristics of the environmental cost of thermal power enterprises in China. By analyzing the present situation of environmental cost accounting under the current accounting system of Jiangsu Lvsi Port Power Plant, a set of environmental cost accounting system suitable for the actual situation of the enterprise is constructed, and ABC activity-based costing method is introduced to distribute reasonably to the cost of power products according to different cost motives for thermal power enterprises. According to the model of environmental cost accounting system, accounting treatment is carried out for the actual economic activities related to environmental cost in Jiangsu Lvsi Port Power Plant, including confirming the accounting scope of environmental cost and adopting the accounting method. The measurement method, the collection and distribution of environmental cost and the disclosure of environmental cost information are used to obtain the influence of environmental cost on the unit product value of thermal power enterprises. It is helpful for thermal power enterprise managers to understand the performance level of environmental management, strengthen cost management, improve economic efficiency and provide reliable information for scientific management decisions. Data basis.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
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