低碳经济下电力行业环境成本核算与控制研究.docx

PAGE 6 PAGE 6 题 目: 低碳经济下电力行业环境成本核算与控制研究 摘 要 　　中国经济的逐步复苏和社会的可持续发展导致了冲突，由于经济发展造成的空气污染和全球变暖已成为全球发展关注的焦点。作为土地退化，水污染，空气质量恶化和生物多样性减少，需要加快管理速度和保护环境。作为环境破坏者和自然资源的主要受益者，企业应该从源头开始，选择低污染生产模式。企业不应为自己设定获取最大利益的最终目标，主动承担环境保护费用。环境成本的新概念逐渐接近公众舆论。本文首先阐述了相关研究背景与意义，总结归纳国内外研究现状；阐述相关理论基础与基本概念；对电力行业环境成本核算体系构建的现状进行分析，包括电力行业环境成本确认、成本计量、成本账务处理、成本信息披露；对研究进行设计，包括样本选择与数据来源、变量的设置；进行实证分析，包括描述性统计分析、相关性检验、多元线性回归分析；最后总结全文研究结论和建议。关键词 低碳经济 电力行业 成本核算 成本控制价值链视角 　　Title The Research on environmental cost accounting and control of electric power industry under lowcarbon economy Abstract 　　The gradual rise of Chinas economy conflicts with the steady development of society. The deterioration of the air environment and global warming caused by the economic development have become the focus of the worlds development. Land Degradation, water pollution, air quality deterioration, biodiversity reduction and other social and environmental problems, making people have to speed up the pace of environmental management and protection. As the trampling of the environment and the biggest beneficiary of natural resources, the electric power industry should play a leading role in protecting the environment. Enterprises should start from the source, choose low pollution, low energy consumption, high-capacity production mode. Enterprises should not only maximize the benefits as the ultimate goal, but also take the initiative to bear the costs of environmental protection. Thus, the new concept of environmental cost gradually moved into the public field of vision. Firstly, this paper expounds the background and significance of relevant research, summarizes the current research situation at home and abroad, expounds the related theoretical basis and basic concepts, and analyzes the current situation of the construction of environmental cost accounting system in electric power industry, including environmental cost confirmation, cost measurement, cost accounting treatment and cost information disclosure in electric po