本文關(guān)鍵詞：火力發(fā)電企業(yè)環(huán)境成本的確認及計量問題探討　出處：《江西財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國社會主義進程的不斷向前推進,經(jīng)濟以前所未有的速度發(fā)展著,在今天,中國已經(jīng)發(fā)展成為舉世矚目的一大經(jīng)濟體。發(fā)電行業(yè)作為最重要的的基礎(chǔ)能源性產(chǎn)業(yè)之一,對我國經(jīng)濟的快速發(fā)展起著不可磨滅的作用。自改革開放以來,我國的發(fā)電行業(yè)的主導(dǎo)性地位越來越穩(wěn)固,我國產(chǎn)出的總電量以及國民消耗的電量都排在世界前列。然而我們也發(fā)現(xiàn),生態(tài)環(huán)境成為了經(jīng)濟發(fā)展的犧牲品,環(huán)境問題與資源問題已經(jīng)成為人們越來越關(guān)注的熱點。經(jīng)濟的發(fā)展與生態(tài)的保護之間產(chǎn)生了不和諧的聲音,土地荒漠化、大氣污染、自然資源的急劇減少、惡劣天氣的頻繁出現(xiàn)等問題不僅影響了人民的正常生活,對我國經(jīng)濟的發(fā)展也有著非常不利的影響。根據(jù)相關(guān)研究,最近今年,由于環(huán)境遭受嚴重污染使得我國的糧食產(chǎn)量減少、綠地面積縮小以及群眾的生命遭受威脅,每年這些方面的經(jīng)濟損失額已經(jīng)達到了我國國內(nèi)生產(chǎn)總值的百分之二點五左右。如何保護環(huán)境已經(jīng)成為全世界人民關(guān)注的一大焦點,需要由污染者來負擔(dān)的環(huán)境污染預(yù)防、控制、治理等方面的成本將會逐步升高,而這些過去曾都是由社會承擔(dān)的,因此,企業(yè)因利用資源、破壞環(huán)境而發(fā)生的環(huán)境成本支出也將日益增加,環(huán)境成本將成為影響企業(yè)競爭力的一大重要因素。目前,雖然我國已經(jīng)研發(fā)出了不同的發(fā)電方式,但火力發(fā)電方式仍占主導(dǎo)地位,并且在很長的一段時間內(nèi)其地位不可替代,我國百分之八十以上的電量都是火力發(fā)電企業(yè)所生產(chǎn)的,我國百分之九十以上的火力發(fā)電企業(yè)都是以煤炭為主要燃料的。然而,相對于水力、風(fēng)力等可再生能源發(fā)電方式而言,燃煤發(fā)電對環(huán)境的污染最為嚴重�；谝陨锨闆r,如何有效控制火力發(fā)電企業(yè)的環(huán)境成本是我們需要思考、解決的一個重要問題�；谠撉闆r,本文試圖著眼于火力發(fā)電企業(yè),對火力發(fā)電企業(yè)環(huán)境成本的確認及計量進行探討,這是更深入的研究火力發(fā)電企業(yè)環(huán)境成本問題的必經(jīng)之路,只有完成了對環(huán)境成本進行有效的確認和準確的計量,我們才能采取相應(yīng)措施應(yīng)對火力發(fā)電企業(yè)的環(huán)境成本的增加,火力發(fā)電企業(yè)才能不斷鞏固自己在市場中的地位。 理論界對環(huán)境成本已經(jīng)進行了較為深入的研究探討,并且取得了一定的成果,為實現(xiàn)環(huán)境成本管理實踐打下了一定的基礎(chǔ)。但是,由于不同行業(yè)的工作流程、方式不同,在其經(jīng)濟活動中產(chǎn)生的環(huán)境成本也或多或少的存在差別,因此對不同行業(yè)的環(huán)境成本進行研究側(cè)重點也有不同。目前,對于火力發(fā)電企業(yè)環(huán)境成本的確認和計量方面,還沒有專門的政策、規(guī)定和準則要求,且目前相關(guān)的研究成果缺乏一定的可操作性,大多處于理論層面,細節(jié)管理準則有所缺乏,并未建立起一整套科學(xué)、完整、合理的火力發(fā)電企業(yè)管理體系,使得火力發(fā)電企業(yè)環(huán)境成本管理方面的研究亟待完善且任務(wù)艱巨。對火力發(fā)電企業(yè)環(huán)境成本的確認與計量問題進行研究,一方面是對我國環(huán)境成本的進一步研究探討,有利于在將來形成環(huán)境成本方面的規(guī)范,另一方面也能夠使我國火力發(fā)電企業(yè)的支撐性地位得以保持,幫助企業(yè)在進行生產(chǎn)經(jīng)營時更關(guān)注自然環(huán)境,更有利于其發(fā)展,能夠讓電力行業(yè)繼續(xù)為我國的國民經(jīng)濟發(fā)展提供源源不斷的動力；另外,對成本進行確認和計量不再僅限于傳統(tǒng)的成本項目,對成本的內(nèi)容有所擴展和創(chuàng)新,能夠讓企業(yè)獲得更精細的成本信息,有助于推進我國環(huán)境成本會計核算的實踐,有助于我國環(huán)境會計的完善。 本文第一步對火力發(fā)電企業(yè)環(huán)境成本確認與計量研究產(chǎn)生的原因和背景進行了一定討論,對國內(nèi)外理論界對環(huán)境成本核算的研究現(xiàn)狀進行了分析,并指出了所存在的問題和不足,得出了本文所存在的價值。 筆者試圖針對火力發(fā)電企業(yè)開展研究,比較分析了前人對環(huán)境成本所作的研究,主要包括其概念、分類、計量、披露、控制以及相關(guān)實務(wù)等方面的研究成果,結(jié)合火力發(fā)電企業(yè)生產(chǎn)經(jīng)營的特點,對火力發(fā)電企業(yè)環(huán)境成本以及其確認計量進行了界定,并總結(jié)歸納了火力發(fā)電企業(yè)環(huán)境成本確認及計量的特點與難點,并分析了與環(huán)境成本確認與計量相關(guān)的理論,在考慮相關(guān)原則及影響因素的基礎(chǔ)上,對火力發(fā)電企業(yè)環(huán)境成本的確認與計量問題展開研究,并得出了相關(guān)的結(jié)論。本文的研究可以為火力發(fā)電企業(yè)環(huán)境成本的研究提供一定的參考。
[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.

【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.72;F426.61

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