火电企业环境成本信息披露的改进研究

Optimization of environmental cost disclosure for thermal power plants

对火电企业经济活动带来的一系列环境影响进行可靠准确的确认、计量与披露,是维持我国电力企业经济发展,提高火电环保投入产出率、改善环保工作效果的一项行之有效的措施。然而,现阶段我国大多数火电企业在环境成本信息披露上过于传统,具体表现在披露形式和成本信息内容不完整等问题上。基于以上分析,从表内披露、表外披露和单独披露三个方面,提出对环境成本信息披露的改进意见。

Since thermal power plants are the major producers of pollution, the identification, measurement, and disclosure of their environmental cost will not only help them improve the economic benefits but also is beneficial to environmental protection. However, currently the majority of the thermal power plants still use the traditional disclosure method which has the defect of incompletion in the form and the content. Based on that, improvement suggestions on environmental cost disclosure are proposed in the aspects of inner disclosure, outer disclosure, and individual disclosure.