The Research Of Environmental Costs Accounting And Control Method

Facing day by day serious environmental pollution, in the process of thinking of the traditional development mode, people realized that enterprise's production and operating activities is one of the most important reasons which cause the pollution. The enterprise has faced the responsibility to the environmental protection. Under the government, society and the developmental multiple pressures, the enterprise has to add its production and operating activities environmental effect to current management. How to effectively manage enterprise's environmental costs has turned into an emerging research topic. In order to satisfy the enterprise managing the environmental costs in the future, this article mainly discussed the environmental costs research's central content -- environmental costs' calculation and the control method system, so that it could provide certain theory support of the environmental costs calculation and the control. The main content is as follows:Firstly, based on the internal and foreign research's foundation, this article took the enterprise environment cost's produce as a breakthrough point, discussed the environmental costs concept as well as the characteristic, and carried on the classification to it which was linked to the aluminum smelting enterprise's reality. Secondly, the article researched the enterprise environment costs' calculation methods from the perspective of the accounting calculate processes- confirmation, measurement, gather and assignment, the information disclosed. Thirdly, it discussed the methods of environmental costs control, which was from the view of the control principle, control characteristics and so on, then, took the green supply chain as the foundation control method. Finally, combining of the union aluminum smelting enterprise's reality, the article had carried on the exploration to the above methods' practices, in order to providing the valuable exploration and the attempt of the environmental costs' calculation and the control method system's deep research.