火力发电企业环境成本控制模型研究

发布时间：2019-03-17 14:58

【摘要】：改革开放三十多年来,我国经济持续快速增长,社会环境也发生着积极而深刻的变化。然而,同时带来的还有日益加剧的环境问题——大气污染、水体污染、土地荒漠化、生物多样性锐减。保护环境已是各国义不容辞的责任。基于我国政府对环境保护及可持续发展的重视,实施环境会计已刻不容缓。作为污染物排放强度大、排放总量多的火力发电企业,实行环境会计,进行有效地环境成本控制尤为关键。从以往的研究看,针对火力发电企业环境成本的研究往往集中在了环境成本的界定分类、损害成本的计量、环境成本信息的披露等某一特定方面,对环境成本控制从企业层面进行系统研究的还较少,本文因此选定环境成本控制作为研究方向。论文以成本控制理论、可持续发展理论、资源价值理论、经济外部性理论和损害赔偿理论作为研究的理论基础,分析了火力发电企业环境成本构成及其特征,然后就目前大多数火力发电企业环境成本控制现状中出现的环境成本项目确认不全面、控制方法落后、控制体系不健全等问题,提出了一种新的环境成本控制思路,即最优环境成本控制。企业要减少环境污染造成的损失,实施有效的环境成本控制,必须投入一定的环保投资,即环境控制成本,如何找到支出的平衡点是关键。为此,本文借助全面质量成本控制思想,针对环境控制成本与环境损失成本两种成本,采用相同的自变量环境污染控制水平,分别建立函数表达式,构建了火力发电企业环境成本控制模型,以量化分析环境成本控制过程。为了验证模型的合理性,论文第五章以A火力发电企业为例进行了检验,得出模型是合理的,对火力发电企业环境成本控制实务操作具有一定借鉴意义。
[Abstract]:After more than three decades of reform and opening-up, China's economy has continued to grow rapidly, and the social environment has also undergone positive and profound changes. At the same time, however, there are growing environmental problems-air pollution, water pollution, land desertification, and a sharp decline in biodiversity. It is the duty of every country to protect the environment. Based on our government's emphasis on environmental protection and sustainable development, it is urgent to implement environmental accounting. As a thermal power plant with high pollutant emission intensity and more emissions, it is very important to carry out environmental accounting and control the environmental cost effectively. According to the previous research, the research on the environmental cost of thermal power plant tends to focus on the definition and classification of the environmental cost, the measurement of the damage cost, the disclosure of the environmental cost information, and so on. There are few systematic studies on environmental cost control at the enterprise level, so this paper chooses environmental cost control as the research direction. Based on the theory of cost control, the theory of sustainable development, the theory of resource value, the theory of economic externality and the theory of compensation for damage, the paper analyzes the composition and characteristics of environmental costs of thermal power enterprises. Then, a new idea of environmental cost control is put forward to solve the problems such as incomplete confirmation of environmental cost project, backward control method and imperfect control system, which appear in the present situation of environmental cost control in most thermal power plants. That is, optimal environmental cost control. In order to reduce the loss caused by environmental pollution and implement effective environmental cost control, enterprises must invest a certain amount of investment in environmental protection, that is, environmental control cost. How to find the balance of expenditure is the key. Therefore, with the help of the idea of total quality cost control, according to the cost of environmental control and the cost of environmental loss, this paper adopts the same independent variable level of environmental pollution control, and establishes the function expression of the two costs, namely, environmental control cost and environmental loss cost. The environmental cost control model of thermal power plant is constructed to quantitatively analyze the process of environmental cost control. In order to verify the rationality of the model, the fifth chapter of the paper takes A thermal power plant as an example to verify that the model is reasonable, which can be used for reference to the practical operation of environmental cost control in thermal power plant.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72

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