【作者】 兰国慧；

【导师】 谢志明；

【作者基本信息】 长沙理工大学 ， 会计学， 2012， 硕士

【摘要】 随着国民经济的迅速发展，对电力能源需求不断增加。2009年我国发电装机总容量达到8亿千瓦，2010年发电装机总容量达8.74亿千瓦，同比增长了9.25%，2011年装机总容量达10.56亿千瓦，同比增长了20.83%，“十一五”期间年均增长率为9.8%，预计到2020年，将达到11.86亿千瓦。目前我国电力生产结构统计显示，火电的比重约为82.85%，可见，火电仍是电力生产的主要形式。在满足经济发展需要的同时，燃煤发电企业所造成的资源环境问题也日益明显，如全球变暖、资源匮乏、大气污染严重等一系列环境问题。为了改善当前资源和环境的状况，过去的“高投入，低利用，高排放”的经济发展模式已经不能维持燃煤发电企业可持续发展，从长远发展的角度讲，必须发展循环经济。由于燃煤发电企业采用所有权和经营权相分离的经营管理方式，导致了企业各利益主体之间信息不对称、委托代理成本增加等问题。外部利益相关者为了作出有利于企业经济发展的决策，需要充分了解燃煤发电企业循环经济资源价值流转情况；内部经营管理者为了削减成本，提高企业的利润，进而增加管理者自身的收益，也要了解这方面的信息，作出相应的决策。本文以物质流成本会计、委托代理理论、利益相关者理论作为理论基础，从介绍燃煤发电企业循环经济资源价值流报告含义、目标和内容入手，阐述了报告的利益相关者的信息需求及报告的供给现状。通过分析日本、美国和欧洲的燃煤发电企业循环经济资源价值流报告，比较各国报告的形式和特点，结合我国的具体情况，设计出适合我国燃煤发电企业循环经济资源价值流报告，分别报告了编制的基础，编制的内容、方法和形式。最后，通过将设计的报告应用到具体的案例中，详细地反映了燃煤发电企业生产过程中发生的物料成本、能源成本及环境成本，并提出减少成本、提高资源使用效率的建议。对燃煤发电企业循环经济资源价值流报告进行研究，不但可以大幅度的减少资源浪费，降低企业投入成本，从源头及过程中控制污染，减少企业的环境成本，而且有助于解决企业利益主体之间信息不对称的问题，使企业的利益相关者更明晰地了解企业的财务状况，作出正确的决策，对实现经济、环境和社会协调发展有重要的意义。更多还原

【Abstract】 The demand for electricity energy is increase with the rapid development of nationaleconomy. The total installed power generating capacity that achieved 800 million kilowatt in2009 compared with the total installed power-generating capacity of 874 million kilowatt in2010 increased 9.25%, The total installed power generating capacity achieved 1.056 billionkilowatts in 2011, annual growth rate is 20.83%.The average annual growth is 9.8% in the"eleventh five-year plan" period. The total installed power generating capacity is expected to1.186 billion kilowatt by 2020. At present coal-fired power proportion still accounts for morethan 82.85% in our country electric power production structure statistics, The proportion ofthermal power is still very large comparing with the wind, water and electricity power .Butthe issues of resources and environment that coal-fired power enterprise bring about arebecoming increasingly obvious. Although the rapid development of the electric powerindustry meet the needs of economic development in a certain extent , but it cause a series ofenvironmental problems, for example global warming, resource depletion, serious airpollution. In order to improve the current situation of resource and environment, economicdevelopment model to have "high investment, low use, high carbon" features in the past can’tmaintain coal-fired power enterprise sustainable development. From the standpoint oflong-term development, coal-fired power enterprise must develop the recycling economy.Because the way management of coal-fired power enterprise that ownership and managementare separate, the issues which information among the interest subjects is asymmetric andprincipal-agent cost is increase are appeared. In order to make decisions that are benefit to theenterprise economic development, external stakeholders need to fully understand the value ofresources of circulation economic of coal-fired power generation enterprise . In order to cutcosts, improve of the profits of the business, and increase their earnings, the enterpriseinternal management also need to know the information and make corresponding decision.Material flow cost accounting, principal-agent theory, stakeholder theory are the papertheoretical basis. The paper described the information demand of the stakeholders of reportand supplies present situation of report to introduction of coal-fired power enterprise circulareconomy resources value report, objective and content meaning as the breakthrough point .The author design the mode of report of circular economy value of resources that suits China’scoal-fired power enterprise under the condition of our country , through the analysis of Japan,the United States and Europe to circular economy resources value report and comparison of coal-fired power abroad enterprise resource value of report form and characteristics. Thecontent of the report include compilation basis, for the contents, methods and form. Finally,the report design model used to specific cases, which detailed reflects the coal-fired powerenterprise occurred material cost, energy costs and environmental costs in the productionprocess, and put forward advice to reduce the cost and improve the use efficiency of resource.Not only the research of circular economy of coal-fired power enterprise resource value reportcan greatly reduce the waste of resources, reduce the cost of enterprise , control pollution andreduce the environmental costs of enterprise from the source and process. But also contributeto resolve the information asymmetry problem, between enterprise stakeholders , more clearlyunderstand the financial condition of enterprises and make the right decision ,which has theimportant meaning that realize the harmonious development of economic, environmental andsocial.更多还原