Research On The Constitution Of Entreprises' Environmental Cost Calculating System And Its Application Study

In spite of the rapid development of global economy, the environment that mankind depend on for existence is in fast deterioration at an unprecedented rate. At the same time, the environmental problems resulted from it has showed its real and latent dangers. As the greatest source of pollution, enterprises should take the responsibility of the environment governance, but it was overlooked in conventional accounting model in which thinks of nothing but economic relations among enterprises. The results of it were bombastic benefit, wrong pricing, and encouragement to get current profit at the expenses of environment and future profits. This paper is an attempt to solve them. At present, there are lots of papers studying about environmental cost at home and abroad.however,most of them just only focused on a certain part, for example affirmation or measurement, Little research conducted it in an integral whole according to the procedures of account. Alternatively, most of them are studies on theory that pay attention to the rationality of it other than feasibility in practice. So this paper has two distinct characteristics: feasibility and systematization。Firstly, the author redefined the concept of enterprise' environmental cost in relation to enterprise itself which is the Calculating entity and reclassified it accordingly. Secondly, the author designed a procedure of enterprise's environmental cost Calculating system based on above analysis; they included affirmation, measurement, accounting treatment, and disclosure. Finally, the author verified the maneuverability of the system using the dates got form jinqiao thermal power enterprise in Inner Mongolia, and confirmed its feasibility.