Green Cost of Electricity - Concept and Preliminary Account System

Establishment of a uniform cost account concept, mode and measure system is the premise to assess various electricity generation technologies rationally and fairly. Based on this viewpoint, considering factors such as resource exhaustion, ecology destruction and environment pollution, electricity cost accounting system are analyzed preliminarily, and contents of resource cost and externality cost are described in different electricity generation patterns. Research also is done on the analysis of different cost accounts, and the conception of green cost of electricity (GCE) is proposed. Thereafter, an electricity cost account system is established including resource cost and externality cost. The application of GCE will play an active role in optimization of electricity industry and will lead to a rational and sustainable development of electricity generation structure.