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Thermal Power Enterprise’s Environmental Accounting System and Application

Author: LiDingDing
Tutor: DingHuiPing
School: Beijing Jiaotong University
Course: Accounting
Keywords: Environmental Accounting Accounting Thermal power companies Carbon dioxide
CLC: X196
Type: Master's thesis
Year: 2011
Downloads: 357
Quote: 0
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Abstract


The environment is the basis of the survival and development of human society , but with the increase in atmospheric pollution , environmental issues have become one of the important bottleneck restricting the development of human society . Inclusion of environmental resources to economic accounting system , accounting accounting object environment , is the inevitable result of the laws of nature . Thermal power enterprises as one of the major source of environmental pollution , accounting must take into account environmental factors, and responsibilities related to the interests of the government , investors , the public disclosure of the impact of economic activities on the environment , this move makes thermal power enterprises environmental accounting becomes urgent . However , the development of China 's environmental accounting is still in its infancy , environmental accounting theory immature , poor operability of practice , lack of scientific measurement method , the the practical index system , let alone build a complete environmental accounting theory and methodology . Based on this, the paper draws on the research of related issues at home and abroad , constructed based on the basic theory and methods of environmental economics and accounting , environmental accounting system applicable to thermal power enterprises in China , including the basic assumptions and principles of environmental factors confirm measurement and accounting treatment , the formation of the whole process of environmental accounting statements . Confirmation of the environmental factors , the paper proposes the recognition criteria . The measurement of environmental factors is the focus of this article . In this paper, the thermal power enterprise 's actual comparative analysis of the existing measurement methods , and try to identify the method of measurement of the thermal power enterprise environmental factors , and the the unified measurement method is conducive to the implementation of environmental accounting . In addition, the preparation of an independent environmental accounting statements to disclose environmental accounting information , the environmental balance sheet and environmental income statement . Verify the feasibility and effectiveness of the environmental accounting system in practical operation layer and then choose the actual data of the the BJR power plant carbon dioxide capture project . Finally , based on thermal power enterprises in the implementation of environmental accounting related recommendations , hopes to promote the application of environmental accounting .

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CLC: > Environmental science, safety science > The basic theory for the Environment and Science > Environmental Economics
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