Environmental Cost-Benefit Analysis In Enterprise Investment Projects

The environment is a "particular property" of mankind and its descendant. This property should be shared reasonably between this generation and the descendant to achieve the human sustainable development. However, since 1950's, with the rapid development of global economics and increasing population, it led to the serious problem of resource exhausting and environmental pollution, which had seriously threatened the human being's living and development. The stakeholder of the enterprises expected them to undertake the responsibility of environmental protection. The customers show their environmental protection desire by using green products. During this situation, the enterprises must undertake the responsibility of environmental protection and set environmental objects in the enterprise's management system. Under this background, Environmental Cost-Benefit Analysis in enterprise investment projects occurs. Its emergence remedies the limitation of traditional investment decision-making greatly. Environmental Cost-Benefit Analysis in enterprise investment projects is subordinate to corporate environmental management accounting areas.On the basis of summarizing the domestic and the international researches, I adopt many methods (such as case study, compared research) to analyze Environmental Cost-benefit Analysis in enterprise investment projects, and hope to make a little devotion to the right decision on company investment in China.Firstly, this paper summarize the characters of the research harvest inside and outside; Then expound the theoretical foundation of the environmental cost-benefit analysis and comment the concept and classification of environmental cost and environmental benefit; Thirdly, the measurement of the environmental costs and environmental benefits are discussed, and then environmental considerations investment decision-making methods are discussed and summarizes a set of corresponding environmental cost-benefit analysis indicators; Finally, describe the difficulties in application environmental cost-benefit analysis for decision-making project and raised some corresponding countermeasures.