Study on Efficiency of Resources Invested in Environmental Protection for Thermal Power Plants Based on Accounting Data

There are many environmental pollution factors with producing electric energy in thermal power plants. Environmental protection is a prerequisite for the whole production; large quantities of resources should be invested into environmental protection for preventing environmental-pollution accidents. By this paper, the requirement of introducing the system of evaluation of efficiency, based on data of accounting, used for such environmental-protection resources, is discussed systematically. The features of the recommended evaluation method of DEA are also explained. This method of evaluation of efficiency may be used in all units of thermal power plants with possible environmental-pollution accidents in in thermal power plants and for estimating and reflecting the inefficiency of the resources invested in preventing environmental-pollution accidents. On the basis of the functions of this evaluation system, the main framework of Data Envelopment Analysis (DEA) for the system of evaluating efficiency is also suggested, which is accordant to features of data of accounting in thermal power plants. The purpose of this research is to help effective management of resources invested into environmental protection. Introduction In the entire process of producing electric energy in thermal power plants, the impact of various emissions on the environment exceeds a certain limit, causing deterioration of the ecological quality. These emissions, being harmful substances to health of humen being and environment, include dust, ash, and flue gases, such as SO2 and NOx, emitted from the combustion process of the fuels; waste water and fluids discharged from various types of the thermal power plant equipment during operation [1], as well as noise emitted during operation of equipment’s in the power plant. Environmental protection is a matter of key importance for electric energy production [2] and for sustainable development of industry, also a symbolic representation of social civilization and progress, and becomes more and more seriously, and changes into a common difficult question in China. The system of evaluating the efficiency of the resources supplied in ecological protection exits reasonably for reaching the objective of environmental protection. Many scholars proposed their research opinions of environmental protection from many angles in China and the world. These theories have played an important role in environmental protection for many kinds of units and enterprises, especially for thermal power plants. Thermal power plants have been listed in industry of high environmental pollution in China. The fact that many sciences and technology should be united to resolve the problems of environmental pollution in production of electric energy is proved. This paper will briefly discuss the innovation of advanced method for evaluating efficiency of resources invested into ecological protection based on information of accounting. 254 Copyright © 2018, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/). Advances in Engineering Research (AER), volume 174 International Conference on Energy Development and Environmental Protection (EDEP 2018)