本文在借鉴国内外学者对于环境成本相关问题的理论研究成果基础上，结合环境经
济学、产业经济学和会计学相关理论，以江苏吕四港电厂环境成本核算作为研究对象，
对实际生产经营过程中对环境成本的核算现状进行分析，按照“现状分析-提出问题-分析
问题-解决问题”的思路，构建了一套适合本企业的环境成本核算体系。首先本文阐述了
国内外研究学者在环境成本领域所做出的理论研究成果，为文章后面的继续研究奠定了
理论研究基础。在理论部分界定了我国火电企业环境成本的定义、分类和核算特点，通
过分析江苏吕四港电厂在现行会计核算体系下对环境成本的核算现状，针对所表现出来
的核算缺陷，构建了一套适合本企业实际的环境成本核算体系，并引入 ABC 作业成本
法按不同的成本动因合理分配至电力产品成本中，为火电企业提高市场竞争力和平衡企
业经济效益、社会效益和生态环境效益的协同发展提供依据。根据所构建的环境成本核
算体系模型，对江苏吕四港电厂实际发生的与环境成本相关的经济活动进行会计处理，
包括确认环境成本的核算范围，所采用的计量方法，环境成本的归集与分配及环境成本
信息的披露，从而得出环境成本对火电企业单位产品价值的影响，有助于火电企业管理
者了解企业的环境管理绩效水平，加强成本管理，提高经济效益，为进行科学的经营决
策提供可靠的数据依据
关键词：火电企业；环境成本；会计核算体系；作业成本Abstract
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Abstract
In recent years, with the rapid development of the national economy in China, the
environmental pollution is becoming more and more serious and the environmental problem
has become increasingly prominent. Being one of the most important energy sources in China,
thermal power strongly supports the national economy, but meanwhile becomes one of the
major pollutant sources. With the continuous development and improvement of China&39;s power
market, the reform of the power enterprises continues to deepen. In order to adapt to the
development of the market economy, strengthening the environmental cost control of thermal
power enterprises has become increasingly prominent in the premise of the good
environmental protection work. Whether the environmental cost can be reasonably
incorporated into the total cost of thermal power enterprises to carry out the effective cost
accounting and cost control will significantly affect the competitiveness and the survivability
of thermal power enterprises in the market economy and also affect the reasonable control and
the effective solution to the environmental pollution problem in China. At present, the
environmental accounting of thermal power enterprises in China is still in its initial stage,
marked by low emphasis of the enterprise managers to environmental costs, lack of a
scientific accounting system, in the operation process, incomprehensive environment cost
accounting scope, single measurement method, unreasonable product cost distribution as well
as incomplete environmental cost information disclosure.
In reference to domestic and foreign scholars’ theoretical research results on issues
related to environmental cost, as well as environmental economics theory, industrial
economics theory and accounting theory, the study took the Lusi Port Power Plant in
Jiangsu Province as the study object of environmental cost accounting and analyzed the
current situation of the environmental cost accounting in the process of the actual production.
Based on the research approach (analyzing the current situation-posing problem-analyzing
problem-solving problem), the study constructed an environmental cost accounting system
suitable for the enterprise. Firstly, the study described the domestic and foreign research
scholars’ theoretical research results in the field of environmental costs, functioning as the
theoretical basis for the follow-up study. Secondly in the theoretical part, the study described
the definition, classification and accounting characteristics of the environmental cost of the
thermal power enterprise, analyzed the current status in the current accounting system of
environmental cost accounting of the Lusi Port Power Plant. Aiming at the defects of the cost
accounting, the study constructed an accounting system suitable for the actual environmentAbstract
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cost accounting of the enterprise. In order to improve the market competitiveness of thermal
power enterprises and balance economic benefits, social benefits and environmental benefits,
the study involved the activity based costing to reasonably allocate the cost of power products
through different cost drivers, According to the environmental cost accounting system model,
the study carried out the accounting treatment for the economic activities which was related to
the environmental cost of the Lusi Port Power Plant The accounting treatment included the
confirmation about the scope of the environmental cost accounting, the analysis of
measurement methods, the collection and distribution of environmental costs and the
disclosing of the environment cost information. Lastly the study concluded that obtaining the
environmental cost influence on the product value of thermal power enterprise could be
helpful for the managers to understand the performance level of environmental management,
to strengthen the cost management and to improve the economic efficiency of the enterprise
and to provide reliable datum support for the scientific management decision.
Key words： Thermal power enterprise; Environmental cost; Accounting system; operating
cost目录
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目录
摘要I
Abstract . I
第 1 章 绪 论...1
1.1 研究背景与意义 ......... 1
1.1.1 研究背景 ........... 1
1.1.2 研究的意义 ....... 2
1.2 国内外研究现状 .
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