火力发电企业环境成本的确认及计量问题探讨

发布时间：2018-01-10 08:32

本文关键词：火力发电企业环境成本的确认及计量问题探讨　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国社会主义进程的不断向前推进,经济以前所未有的速度发展着,在今天,中国已经发展成为举世瞩目的一大经济体。发电行业作为最重要的的基础能源性产业之一,对我国经济的快速发展起着不可磨灭的作用。自改革开放以来,我国的发电行业的主导性地位越来越稳固,我国产出的总电量以及国民消耗的电量都排在世界前列。然而我们也发现,生态环境成为了经济发展的牺牲品,环境问题与资源问题已经成为人们越来越关注的热点。经济的发展与生态的保护之间产生了不和谐的声音,土地荒漠化、大气污染、自然资源的急剧减少、恶劣天气的频繁出现等问题不仅影响了人民的正常生活,对我国经济的发展也有着非常不利的影响。根据相关研究,最近今年,由于环境遭受严重污染使得我国的粮食产量减少、绿地面积缩小以及群众的生命遭受威胁,每年这些方面的经济损失额已经达到了我国国内生产总值的百分之二点五左右。如何保护环境已经成为全世界人民关注的一大焦点,需要由污染者来负担的环境污染预防、控制、治理等方面的成本将会逐步升高,而这些过去曾都是由社会承担的,因此,企业因利用资源、破坏环境而发生的环境成本支出也将日益增加,环境成本将成为影响企业竞争力的一大重要因素。目前,虽然我国已经研发出了不同的发电方式,但火力发电方式仍占主导地位,并且在很长的一段时间内其地位不可替代,我国百分之八十以上的电量都是火力发电企业所生产的,我国百分之九十以上的火力发电企业都是以煤炭为主要燃料的。然而,相对于水力、风力等可再生能源发电方式而言,燃煤发电对环境的污染最为严重。基于以上情况,如何有效控制火力发电企业的环境成本是我们需要思考、解决的一个重要问题。基于该情况,本文试图着眼于火力发电企业,对火力发电企业环境成本的确认及计量进行探讨,这是更深入的研究火力发电企业环境成本问题的必经之路,只有完成了对环境成本进行有效的确认和准确的计量,我们才能采取相应措施应对火力发电企业的环境成本的增加,火力发电企业才能不断巩固自己在市场中的地位。理论界对环境成本已经进行了较为深入的研究探讨,并且取得了一定的成果,为实现环境成本管理实践打下了一定的基础。但是,由于不同行业的工作流程、方式不同,在其经济活动中产生的环境成本也或多或少的存在差别,因此对不同行业的环境成本进行研究侧重点也有不同。目前,对于火力发电企业环境成本的确认和计量方面,还没有专门的政策、规定和准则要求,且目前相关的研究成果缺乏一定的可操作性,大多处于理论层面,细节管理准则有所缺乏,并未建立起一整套科学、完整、合理的火力发电企业管理体系,使得火力发电企业环境成本管理方面的研究亟待完善且任务艰巨。对火力发电企业环境成本的确认与计量问题进行研究,一方面是对我国环境成本的进一步研究探讨,有利于在将来形成环境成本方面的规范,另一方面也能够使我国火力发电企业的支撑性地位得以保持,帮助企业在进行生产经营时更关注自然环境,更有利于其发展,能够让电力行业继续为我国的国民经济发展提供源源不断的动力；另外,对成本进行确认和计量不再仅限于传统的成本项目,对成本的内容有所扩展和创新,能够让企业获得更精细的成本信息,有助于推进我国环境成本会计核算的实践,有助于我国环境会计的完善。本文第一步对火力发电企业环境成本确认与计量研究产生的原因和背景进行了一定讨论,对国内外理论界对环境成本核算的研究现状进行了分析,并指出了所存在的问题和不足,得出了本文所存在的价值。笔者试图针对火力发电企业开展研究,比较分析了前人对环境成本所作的研究,主要包括其概念、分类、计量、披露、控制以及相关实务等方面的研究成果,结合火力发电企业生产经营的特点,对火力发电企业环境成本以及其确认计量进行了界定,并总结归纳了火力发电企业环境成本确认及计量的特点与难点,并分析了与环境成本确认与计量相关的理论,在考虑相关原则及影响因素的基础上,对火力发电企业环境成本的确认与计量问题展开研究,并得出了相关的结论。本文的研究可以为火力发电企业环境成本的研究提供一定的参考。
[Abstract]:With the development process of China's socialist economy, with hitherto unknown speed development, today, China has developed into a big economy has attracted worldwide attention. The power generation industry as one of the most important basic energy industry, the rapid development of China's economy plays an indelible role. Since the reform and opening up. The power generation industry in China's dominant position is more and more stable, the total power output and power consumption are ranked in the national forefront of the world. We also found that however, the ecological environment has become a victim of the economic development, problems and hot issues of resources and environment have become increasingly concerned. Not harmonious sound generation between the development and protection of ecological economy, land desertification, air pollution, sharp reduction of natural resources, frequent bad weather appeared not only influence people Normal life, the development of China's economy also has a very negative effect. According to the related research, recently this year, due to serious environmental pollution so that China's grain yield reduced, green area is reduced as well as the people's life is threatened, the annual economic losses have reached two point five percent of GDP in China about how to protect the environment has become a major focus of concern of people around the world, by the polluter burden to the environmental pollution prevention and control, cost control and other aspects will be gradually increased, and these past Zengdou is borne by society, therefore, enterprises due to the use of resources, environmental costs and environmental damage also occurred the increasing environmental costs will become another important factor affecting the competitiveness of enterprises. At present, although China has developed different power modes, but the fire Power is still dominant, and in a very long period of time in its irreplaceable position in China, more than eighty percent of electricity is produced by thermal power enterprises, more than ninety percent of China's thermal power enterprises are based on coal as the main fuel. However, compared with the hydraulic, wind and other renewable energy power generation, coal-fired power generation on the environment pollution is the most serious. Based on the above situation, how to effectively control the environmental cost of thermal power enterprise is that we need to think, an important problem. Based on this situation, this paper tries to focus on the thermal power enterprises, discusses the confirmation and measurement of the thermal power enterprise environmental cost this is the only way which must be passed, study of thermal power enterprise environmental cost issues more in-depth, only completed the effective recognition and accurate measurement of environmental costs, we The corresponding measures should be taken to deal with the increase of the environmental cost of the thermal power enterprises, and the thermal power enterprises can continuously consolidate their position in the market.
The theory of environmental cost has been discussed more in-depth study, and achieved certain results, the foundation for the realization of environmental cost management practice. However, due to the different nature of work processes, in different ways, different more or less produced in the economic activities of the cost of the environment, so the study focus on the environmental costs of different industries are also different. At present, the thermal power enterprise environment cost confirmation and measurement, there is no special policies, regulations and standards, and the related research results in the lack of maneuverability, mostly at the theoretical level, the details of management guidelines did not establish a lack. A set of scientific, complete, reasonable thermal power enterprise management system, which makes the research of environmental cost management of power enterprises urgently need to be improved and the task is arduous. Research on recognition and measurement of environmental cost of thermal power enterprises, on the one hand is to discuss further research on China's environmental cost, environmental cost is conducive to the formation of the norms in the future, on the other hand, also can make the supporting status of thermal power enterprises in China to maintain, to help enterprises pay more attention to the natural environment in production operation, more conducive to the development of electric power industry, to continue to provide Everfount impetus for the development of China's national economy; in addition, the cost confirmation and measurement is no longer limited to the traditional project cost, expand and innovation of cost, can let the enterprise obtain more accurate cost information, practical help promote the cost accounting environment of our country, contribute to the improvement of environmental accounting in our country.
The first step of the environmental cost of thermal power enterprises and confirm the reason and background of research have made some discussion, this paper analyzed the status quo of the domestic and foreign theories of environmental cost accounting, and points out the problems and shortcomings, the author put in value.
The author tries to focus on the research and development of thermal power enterprises, comparative analysis of the previous studies on the environmental cost, including its concept, classification, measurement, disclosure, control and related research results and other aspects of the practice, combined with the characteristics of production and operation of power generation enterprises, the thermal power enterprise environmental cost and its measurement are defined, and summarizes the characteristics and difficulties and measure the environmental cost of thermal power enterprise confirmation, and analysis and confirmation of environmental cost theory and measurement, in consideration of the related principles and effects, to study the thermal power enterprise environment cost confirmation and measurement issues, and conclusions are given in this paper. The research can provide some reference for the study of thermal power enterprise environmental cost.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

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