其他摘要：Environmental cost accounting is a relatively new field for study at home and abroad. Thermal power enterprises are the largest emitters of pollution. Managers have pay more and more attention to the problem that how to control the environmental costs. However, effective control for environment cost must be based on reasonable environmental cost accounting to provide decision-making information or information of cost that is needed by management. But now, applied research which applied environmental cost accounting to the thermal power companies relatively less. And, because perspective and starting point is different, there are big differences among the study of current national experts and scholar. We review the research of thermal power company environmental cost accounting at home and abroad in perspective of environmental cost accounting sequential process, in order to draw useful lessons.
