Research On The Measurement And Control Of Environmental Cost Based On Material Flow Cost Accounting

Human life, production activities can not be separated from the natural environment.With the rapid development of society and economy,humans have experienced rapid growth in the industrial modernization and created rich material wealth.But at the same time,the human consumption of natural resources increase gradually,pollutant emissions continue to increase, resulting in the deterioration of the ecological environment of great. The natural ecological environment worsening in turn has also begun to restrict the development of society, economy.Enterprises as the main body of the allocation of resources,utilization andmost of the enterprise to realize the resources,but is the main sources of pollution formation. With the growing awareness of environmental protection, social and environmental responsibility of enterprises are also of concern,a greater emphasis on the environment,reduce the impact on the environment has become the inevitable trend of enterprise foothold in the competition. Material flow cost accounting is a new type of environmental management cost accounting to make the flow of material and its costmeticulous transparent,beneficial to improve the utilization efficiency of the resource of the enterprise,reduce the cost of production and operation of enterprises,reduce the emissions of pollutants, the environmental cost of scientific measurement and control of enterprises,to achieve economic and environmental win-win objective management.In order to achieve accurate measurement and control of the environmental cost of economic development, reduce the damage to the ecological environment, the development of circular economy, need to introduce the material flow cost accounting. Based on domestic and foreign literatures,use environmental resources flow balance principle, material flow analysis, environmental value theory, circular economy theory as the theoretical basis. Combined with previous research results, discusses the relationship between the material flow cost accounting and environmental cost management, pointed out that the significance of using material flow cost accounting of environmental costs into the practical measurement and control, analysis the necessity and feasibility of using material flow cost accounting for measurement and control of environment methods from the theoretical and technical. Using quantitative and qualitative analysis methods, establish econometric model of material flow cost accounting. through the analysis of the case, exploring the possibility of the material flow cost accounting applied to measure and control the environmental cost.