火力发电厂污染物排放防治成本核算方法研究
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摘要
描述了发电厂发电过程中所产生的污染物及种类,再此基础上,分析火力发电厂污染物排放防治成本体系,并将污染物排放防治成本分成污染物排放防治预防成本、污染物排放防治维护成本、污染物排放防治损伤成本三个部分;对这三部分的污染物防治成本进行分别核算,并将其核算结果进行求和,得出污染物排放防治成本核算的总函数;最后,对该方法进行对比实验,通过与传统方法对比,该核算方法的准确度较高,与实际成本值吻合度较高,说明该方法效果较为理想。
The cost accounting method for pollutant emission control in thermal power plants is proposed. The first step is to describe the pollutants and types generated during the power generation process of the power plant. On the basis of this, the paper analyzes the cost control system of pollutant discharge in thermal power plants, and divides the cost of pollutant emission control into the prevention and control costs of pollutant discharge. The three aspects of pollutant discharge prevention and maintenance cost and pollutant discharge prevention and damage cost are studied. Secondly, the three parts of the pollutant control cost are separately calculated, and the accounting results are summed to obtain the pollutant discharge prevention cost accounting Finally, the method is compared with the traditional method. Compared with the traditional method, the accuracy of the accounting method is higher, and the degree of coincidence with the actual cost is higher, indicating that the method is more effective.
The cost accounting method for pollutant emission control in thermal power plants is proposed. The first step is to describe the pollutants and types generated during the power generation process of the power plant. On the basis of this, the paper analyzes the cost control system of pollutant discharge in thermal power plants, and divides the cost of pollutant emission control into the prevention and control costs of pollutant discharge. The three aspects of pollutant discharge prevention and maintenance cost and pollutant discharge prevention and damage cost are studied. Secondly, the three parts of the pollutant control cost are separately calculated, and the accounting results are summed to obtain the pollutant discharge prevention cost accounting Finally, the method is compared with the traditional method. Compared with the traditional method, the accuracy of the accounting method is higher, and the degree of coincidence with the actual cost is higher, indicating that the method is more effective.
引文
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[7]谭华伟,张培林,刘宪,等.中国医疗服务项目成本核算研究述评——基于演变历程的视角[J].中国医院管理,2017(10):36-39.
[8]孟令媛,朱法华,易玉萍,等.燃煤电厂超低排放颗粒物测试方法研究[J].中国电力,2016,49(10):123-124.
[2]朱健,赵均海,谭平,等.基于随机模拟的单层工业厂房全寿命期地震成本研究[J].地震工程与工程振动,2018(1):51-64.
[3]董锐锋,王志东,李媛,等.燃煤电厂超低排放改造的技术路线研究[J].环境污染与防治,2017,39(12):1394-1398.
[4]张文凯,徐媛倩,李晓,等.不同减排情景下郑州市机动车污染物排放研究[J].环境污染与防治,2016,38(10):94-99.
[5]顾煜,曾艳琳.基于作业成本法的建筑垃圾物流成本核算研究——以昆明市为例[J].会计之友,2016(4):114-116.
[6]邱玉莲,罗欢.大数据环境下钢铁企业物流成本核算研究[J].会计之友,2018(1):25-27.
[7]谭华伟,张培林,刘宪,等.中国医疗服务项目成本核算研究述评——基于演变历程的视角[J].中国医院管理,2017(10):36-39.
[8]孟令媛,朱法华,易玉萍,等.燃煤电厂超低排放颗粒物测试方法研究[J].中国电力,2016,49(10):123-124.