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.