Study On The Environmental Cost Control Based On The Cleaner Production Theory

Along with the rapid economic growth, such problems as environmental pollution, the unbalance of ecosystem are becoming more and more serious. Since 1960s, great research has been made on environmental cost control and many achievements have been obtained by domestic and overseas scholars. However, the authoritative theories and framework in this field haven't been formed, which leads to great loss and damage to the society and environment. And the ordination of the cleaner production law of China has supplied some instructions on the environmental cost control for the corporations, and it means the unification of the economic benefit and the environmental protection from the law standpoint.As a part result of the JiangSu Province social science plan project---"the cycle economy and the research on the enterprise green accounting"(NO.04EYC043), the thesis emphasis on the problem of environmental cost control, it is aimed to resolve such problems as what the environmental cost of the enterprise is, the quantity of external environment cost and rational allocation of the environmental cost of the enterprise, how to construct a sound environmental quality cost control system. The text mainly discusses the key problems and their application methods. All above of these are expected to provide the theoretical foundation for supervision authorities of enterprises to make favorable decision of environmental protection and improvement. At the same time, it also can provide the referenced basis for making the economic/administrative management policies accurately, such as the environmental cost of enterprises burden standard, production permission, admittance, etc.Focused on those issues, when discussing the problem of environmental cost control, by merging the life cycle theory into the cost control method and by associating the advanced cost management theory---the quality cost management with the target cost control theory, the thesis constructs a framework of target quality...