双碳目标下火电厂碳成本精细核算及其决策应用——基于对A火电厂的实地调研  

Research on Carbon Cost Accounting and Decision Applications for Thermal Power Plants:From the Investigation of A Power Plant

作　　者：黄昊 李玲[2] 宋玥 Huang Hao;Li Ling;Song Yue

机构地区：[1]中国农业银行 [2]中央财经大学 [3]中国国际金融股份有限公司

出　　处：《管理会计研究》2024年第2期46-57,共12页MANAGEMENT ACCOUNTING STUDIES

摘　　要：在双碳目标背景下,本文基于对A火电厂的实地调研,参考物质流成本会计与生命周期影响评价方法,为其设计精细化的碳成本核算体系,并进行碳成本分析以及决策应用。在计算燃煤燃烧环节材料成本的分配比率时,本文结合火电厂生产特点对该比率进行了调整优化。研究发现:火电企业碳成本主要由碳排放成本构成,适当进行环保项目投资可以助力企业降低单位碳成本。火电企业可参照本文思路建立并完善碳成本核算体系,对碳成本进行精细化核算与控制,制定综合化的绿色转型方案,以实现经济效益和环境效益双重目标。Under the background of dual carbon goal,this paper uses material flow cost accounting and life cycle impact assessment to design a carbon cost accounting system for a thermal power plant and analyzes its carbon cost and decisions based on the field study.Considering the characteristics of thermal power plants,the paper optimizes MFCA calculation methods.The results shows that the carbon cost is mainly composed of carbon emission costs.Appropriate investment in environmental protection projects can reduce unit carbon costs.Thermal power enterprises can establish and improve a carbon cost accounting system to quantify and control carbon costs.They can construct a comprehensive green transformation plan to achieve the dual goals of economic and environmental benefits.

关 键 词：碳成本核算 物质流成本会计 火电厂 碳成本管理会计 

分 类 号：X322[环境科学与工程—环境工程] X196[经济管理—产业经济] F426.61F406.72