火力发电企业环境成本核算研究综述

Review of Study on the Accounting Cost of Thermal Power Company

摘要: 环境成本核算在国内外都是一个较新的研究领域，火力发电企业是中国污染排放大户之一，如何进行有效的环境成本控制必须基于合理的环境成本核算来提供有关决策和管理需要的成本信息。但从目前国内外研究成果来看，真正将环境成本核算具体到火力发电企业的应用性研究较少，并且，由于视角、出发点不同，当前各国专家学者的研究还存在较大的差异。我们从环境成本核算流程循序即环境成本确认、计量、记录与报告综述了国内外有关火力发电企业环境成本核算的研究成果，以期得出有益的借鉴。

Abstract: Environmental cost accounting is a relatively new field for study at home and abroad. Thermal power enterprises are the largest emitters of pollution. Managers have pay more and more attention to the problem that how to control the environmental costs. However, effective control for environment cost must be based on reasonable environmental cost accounting to provide decision-making information or information of cost that is needed by management. But now, applied research which applied environmental cost accounting to the thermal power companies relatively less. And, because perspective and starting point is different, there are big differences among the study of current national experts and scholar. We review the research of thermal power company environmental cost accounting at home and abroad in perspective of environmental cost accounting sequential process, in order to draw useful lessons.