發(fā)布時(shí)間：2018-09-11 10:47

【摘要】：近些年來,隨著我國國民經(jīng)濟(jì)的快速發(fā)展,環(huán)境污染越來越嚴(yán)重,暴露出的環(huán)境問題也日益突出。火電作為我國最重要的基礎(chǔ)能源之一,其對于國民經(jīng)濟(jì)有著強(qiáng)有力的支撐作用,但是火電企業(yè)同時(shí)又是我國污染物的主要污染源之一。我國電力市場不斷發(fā)展完善,電力企業(yè)改革不斷深化,在做好環(huán)保工作的前提下,為適應(yīng)市場經(jīng)濟(jì)的發(fā)展,火電企業(yè)加強(qiáng)環(huán)境成本控制的重要性就變得日益突出,是否能夠?qū)h(huán)境成本科學(xué)合理地納入到火電企業(yè)發(fā)電總成本之中進(jìn)行有效地成本核算和管理控制,這將顯著地影響到火電企業(yè)在市場經(jīng)濟(jì)中的競爭力與生存力,并且也會(huì)影響到我國環(huán)境污染情況的合理控制與有效解決。目前,我國火電企業(yè)的環(huán)境會(huì)計(jì)還處于發(fā)展的搖籃階段,首先是企業(yè)管理者對環(huán)境成本的重視程度有待提高,再次,在實(shí)務(wù)操作過程中,并沒有形成一套全面科學(xué)的核算體系,存在著環(huán)境成本核算范圍不全面、計(jì)量方法單一、產(chǎn)品成本分配不合理、環(huán)境成本信息披露不完全等方面的問題。本文在借鑒國內(nèi)外學(xué)者對于環(huán)境成本相關(guān)問題的理論研究成果基礎(chǔ)上,結(jié)合環(huán)境經(jīng)濟(jì)學(xué)、產(chǎn)業(yè)經(jīng)濟(jì)學(xué)和會(huì)計(jì)學(xué)相關(guān)理論,以江蘇呂四港電廠環(huán)境成本核算作為研究對象,對實(shí)際生產(chǎn)經(jīng)營過程中對環(huán)境成本的核算現(xiàn)狀進(jìn)行分析,按照“現(xiàn)狀分析-提出問題-分析問題-解決問題”的思路,構(gòu)建了一套適合本企業(yè)的環(huán)境成本核算體系。首先本文闡述了國內(nèi)外研究學(xué)者在環(huán)境成本領(lǐng)域所做出的理論研究成果,為文章后面的繼續(xù)研究奠定了理論研究基礎(chǔ)。在理論部分界定了我國火電企業(yè)環(huán)境成本的定義、分類和核算特點(diǎn),通過分析江蘇呂四港電廠在現(xiàn)行會(huì)計(jì)核算體系下對環(huán)境成本的核算現(xiàn)狀,針對所表現(xiàn)出來的核算缺陷,構(gòu)建了一套適合本企業(yè)實(shí)際的環(huán)境成本核算體系,并引入ABC作業(yè)成本法按不同的成本動(dòng)因合理分配至電力產(chǎn)品成本中,為火電企業(yè)提高市場競爭力和平衡企業(yè)經(jīng)濟(jì)效益、社會(huì)效益和生態(tài)環(huán)境效益的協(xié)同發(fā)展提供依據(jù)。根據(jù)所構(gòu)建的環(huán)境成本核算體系模型,對江蘇呂四港電廠實(shí)際發(fā)生的與環(huán)境成本相關(guān)的經(jīng)濟(jì)活動(dòng)進(jìn)行會(huì)計(jì)處理,包括確認(rèn)環(huán)境成本的核算范圍,所采用的計(jì)量方法,環(huán)境成本的歸集與分配及環(huán)境成本信息的披露,從而得出環(huán)境成本對火電企業(yè)單位產(chǎn)品價(jià)值的影響,有助于火電企業(yè)管理者了解企業(yè)的環(huán)境管理績效水平,加強(qiáng)成本管理,提高經(jīng)濟(jì)效益,為進(jìn)行科學(xué)的經(jīng)營決策提供可靠的數(shù)據(jù)依據(jù)。
[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.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61;F406.7

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