Analysis Corporate Environmental Cost Control Under Circular Economy

Since entering the industrial society, environmental problems, such as the global air quality, soil degradation, greenhouse effect, acid rain, part of the species extinction are more and more serious. Since the reform and opening in China, with the rapid development of the economy, environment problem increasingly prominent, environment pollution and ecology destruction has become the bottleneck of sustainable development of China's economy. Circular Economy makes the circular economy environmental cost control as an emerging research topic. The domestic and foreign relevant fields, experts, scholars and institutions explore the theory, enterprises both at home and at aboard positive initiative environment cost control under circular economy, getting a certain achievements and experience, however these achievements and experience are mainly embodied in the environmental cost control, yet some methods of forming system methods and ideas.Our study in this field is relatively abroad for theoretical study also in infancy. This article bases on the relevant theory of recycling economy and environmental cost control and environment cost analysis and control method, uses based some of the ideas and methods on modern environmental management accounting and studies the effecting in enterprise environment cost control in the environmental management system.In practice, can for circular economy under the environmental cost control provides a method to enterprises in our country, and environment management system of perfect, At the same time, also helps to make our enterprise in product prices can take environmental cost factors into consideration, Still can make our enterprise environmental consciousness in the enterprise, the environmental protection laws and regulations within the products whole life cycle, which implements in ecological environment, improve competitiveness of enterprises in China, and finally to improve the sustainable development of enterprise.The article uses analysis methods of comparative, induction analytic norms and case analysis. This innovation bases on the deep relationship managers of environmental cost control and the sustainable development of enterprise and provide a new thinking of cost control to accounting personnel.Preface parts mainly expounds the research background, research situation, the paper introduced the purpose and significance of the study briefly, the main contents and methods, etc, and defines the environmental cost.This text has five parts:The first part is the basic theoretical of environment cost control under circular economy. Expounds the meaning of circular economy, puts forward while sustainable development, enterprise's development, environmental protection consciousness, the environment of cost control under circular economy having necessity, points out the enterprise environment cost control under circular economy with space, timeliness and functional characteristics of three aspects. This paper expounds the sustainable development theory, the theory of environmental benefits, total cost theory, marginal cost theory that relate to circular economy, the enterprise environmental cost control.The second part is the domestic environment cost control situation, the existing problems and reasons of the analysis. Through consulting company in China in 2004 and 2005 part, understand the current annual enterprise environment cost control of the situation in China, points out that the environmental cost control environment cost control measures, environmental cost control system is not perfect, the environmental cost information disclosure, and defects in the analysis of the causes of the problems.The third part is a foreign environment cost control experience and reference. In Japan, the United States, Germany in environmental cost control experience in China, and environmental cost control reference and inspiration.The fourth part is A company's case and enlightenment. According to under the enterprise environment cost control program (pre-need, planning and control, after management), using the product life cycle analysis methods, complete control of A company's environment to propose A company environmental cost, put forward cost control measures matching to A company condition.The fifth part is constructing framework of the environment cost control under circular economy. Expound the principle of environmental cost control under circular economy, put forward establishing the environmental cost control system from establishing environmental cost control center, making environmental cost control standards, putting environmental cost control measures into effect,improving environmental cost control protection measures and so on. Specifies the circular economy under the enterprise environment need cost control procedures. In advance of products, mainly in the planning of ecological process design concept, significance, analysis of the ecological environment of product design process cost benefit. In the matter of control of cleaner production, the basic concept and connotation is discussed, and points out that settles the three methods of control. In fact, this paper expounds the control of environment cost auditing business concept, basic basis, the audit goal, audit contents.Summary part points out the limitations of this study.