火力发电企业广义成本效益研究

发布时间：2018-05-23 21:04

本文选题：火力发电 + 广义成本效益　；参考：《华北电力大学》2014年硕士论文

【摘要】：电力工业不仅为我国国民经济发展提供能源，同时也为我国人民生活和社会发展提供保障。虽然电能通常被认为是清洁能源，但是电力的生产过程对周围环境却会产生非常严重的影响，尤其是火力发电企业。目前，我国的电力工业仍然以火电为主，并且较长时期我国仍然会保持以火力发电为主的能源格局。然而传统的会计在对火力发电企业的成本效益进行核算时，仅考虑其经济成本和经济效益而很少考虑其对外部环境与社会所造成的影响，这将会产生一系列的问题。因此，，在对火力发电企业进行成本效益研究时，既要考虑到火力发电企业内部的财务成本，也要考虑到其造成的外部环境成本与社会成本；既要考虑到火力发电企业的经济效益，同时又要考虑到其带来的外部环境效益与社会效益。本文对我国火力发电企业的广义成本效益进行研究。首先从研究文献入手，说明研究火力发电企业广义成本效益的必要性及现实意义。其次对本文所要研究的广义成本效益进行界定，并通过污染物环境与社会价值对火力发电企业的广义成本进行分析，通过灰色层次分析法对火力发电企业的广义收入进行评价与分析，并通过对广义收入与广义成本的对比得出火力发电企业的广义效益。通过深入企业及有关统计部门收集数据，分别对火力发电企业中的燃煤发电企业，燃气发电企业与生物质发电企业的广义成本效益进行分析，然后进行结果的比较，并对我国各类火力发电企业的发展提出对策与建议。
[Abstract]:The electric power industry not only provides the energy for the development of our national economy, but also guarantees the life and social development of our people. Although electric energy is generally considered as clean energy, the production process of electricity has a very serious impact on the surrounding environment, especially for thermal power companies. At present, the power industry of our country is still dominated by thermal power, and the energy pattern of thermal power generation will still be maintained in China for a long time. However, the traditional accounting only considers the economic cost and economic benefit of thermal power enterprises, but seldom considers the impact on the external environment and society, which will produce a series of problems. Therefore, in the cost-benefit study of thermal power enterprises, we should not only take into account the internal financial costs of thermal power enterprises, but also consider the external environmental costs and social costs caused by them. It is necessary to consider the economic benefits of thermal power enterprises as well as the external environmental and social benefits. In this paper, the generalized cost-benefit of thermal power generation enterprises in China is studied. Firstly, the necessity and practical significance of studying the generalized cost-benefit of thermal power plant are explained from the research literature. Secondly, it defines the generalized cost benefit to be studied in this paper, and analyzes the generalized cost of thermal power generation enterprise through pollutant environment and social value. The generalized income of thermal power enterprises is evaluated and analyzed by grey analytic hierarchy process (AHP), and the generalized benefits of thermal power enterprises are obtained by comparing the generalized income with the generalized cost. By collecting data from enterprises and relevant statistical departments, the generalized cost benefits of coal-fired power generation enterprises, gas-fired power generation enterprises and biomass power generation enterprises in thermal power generation enterprises are analyzed respectively, and then the results are compared. Countermeasures and suggestions for the development of all kinds of thermal power generation enterprises in China are put forward.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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