According to the basic principle of the irreversible thermodynamic cycle value, the irreversible process of the thermodynamic cycle system was analyzed. The concept of "equivalent Carnot cycle efficiency" was proposed, and the classical thermodynamic theory and analysis method were expanded. At the same time, the design concept of "Cano consumption heat sink" and "power island" for supercritical parameters coal-fired power generation thermodynamic cycle unit was proposed, and the design principle of supply and demand integration, mass coupling and energy level utilization, and evaluation method of efficacy value were further given. These provide a more effective new approach for optimized designs of ultra-high-parameter coal-fired power generation thermodynamic cycle units.