Environmental Cost Accounting of Thermal Power Plant

The paper studied environmental cost accounting of thermal power plant. The difficulty lies in the accounting of the environmental damage costs. According to the characters of thermal power enterprises, the paper set up some accounting models on environmental damage cost, such as the shadow price model, human capital model, opportunity cost model and production function model. Through analyzing these models, we found that due to difficulties in collecting data and using a variety of accounting methods, the process of accounting tends to be complicated, and the results are always differences in a same place. This paper put forward decomposition method of environmental accounting. At first, divide the pollution discharge into controlled and uncontrolled, the part controlled will spent cost, which is the direct environmental cost. To the part uncontrolled, we value its damage according to the treatment cost by the society. This method can reduce the data demand and simplify calculating process. So it has a great practicality.