A Desing On Checking System Of Chemical Industry Environmental Cost Accounting

Following the industrialization, the environmental crisis reminded people of paying more attention to our environment. The trend of adding the environmental factors into the present Accounting system is more and more obvious. The topic of environment is among the hot issues in Accounting nowadays, and the main part of the Environmental Accounting is how to calculate the costs of our environment.Traditionally, accounting calculation of corporations was confined to the microcosmic environment of calculation, without including the environmental costs, the degradation of ecology, either the environmental pollution. The costs of production were calculated in the traditional way, which is the total expense of acquired assets and labor force. This kind of costs are defined according to the need of financial statements, and regulated by accounting principles and systems. Thus the costs are also named as: statements costs, systems costs, or legal costs (which are defined by currency and the value of labor force). Consequently, many unreasonable behavior are caused, such as: the costs of the corporation's productions are mistakenly declared; the calculation violates the principles of the total costs; the corporation cares profits only, neglecting the environment protection and their temporary actions of making profits at the price of overdrawing the natural resources.Under this kind of background, I take others' experience and researches as reference to analyses the following topics, such as: the definition and the classification of the environmental costs; the specific contents and the theoretical basis of the calculation; the design of subjects and accounts related to the...