The Research On Corporate Environmental Costs Accounting

Institute of Chartered Accountants in England and Wales, the former Chairman Mike·Lee Cox has said that "The environment is our wealth." However, in the past a few decades, the global economic development were based on the environment wealth. Recently, a series of environmental issues wake-up people. It has been increasingly aware of environmental protection plays an important role in human survival and development. Under the prerequisite of economic development, effectively protecting the environment become the urgent task. At the just concluded climate conference in Copenhagen, the entrepreneurs of China participate actively and make a good effort to bring environmental objectives into business development strategies.Environmental accounting is designed to meet emerging requirements of environmental protection of society evolved. It is gradually become an important areas in corporates management and accounting practices, and which is shows the development activity vigorously. Environmental cost accounting is the foundation and prerequisite for a corporate environmental responsibility and environmental management, and it is also an effective way to a environmental government department and community to supervise environmental behavior of corporates. By means of exploring environmental cost accounting in corporate, with a view to corporates in a win-win economic and ecological benefits to achieve the harmony between economic development and environmental protection to provide some reference.In this thesis, the study involves the following elements:Firstly, clear the background and the value of environmental costs study and then propose research framework; Secondly, introduces the theories and the existing research results of environmental costs, and analyzes the sticking point in current corporate environmental cost accounting, then proposed the importance of corporate environmental cost accounting; Again, based on the current environment cost accounting, proposed environment costs accounting system suited to our corporates, and use of environmental information with the financial information and environmental monitoring data to evaluate environmental performance; Finally, through the case study, calculate the environmental cost and evaluate environmental performance, and then submit its environmental management improvement. In this paper, using the method of normative analysis and empirical analysis approach. Although there are imperfections, it hopes to provide reference to implement scientifically environmental costs accounting in our enterprises.