Environmental Accounting

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.More and more governments began to intervene the enterprise's activities by legal and economical means.While carrying out environmental protection laws and statutes, necessity cost that can relevance happened expends enterprise; In an other hand, the voice on environmental protection more and more height, the enterprise which dose not environmental protection can not enjoying long-term economic development in international community. So on the demand ot international member's, enterprise develops environmentally , the investment on environmental protection is also to be the general trend. On the heddle, the account of environment cost and environment investment is duty for accounting.However,in the traditional accounting checking,the enterprises just be looked as economicunit without the environmental pollution.The costs of production were calculated in the traditional way,which is the total expense of acquired assets and labor force.Consequently,the costs of products are mistakenly declared and the enterprises take short-term actions of making profits at the price of overdrawing the natural resources. Environmental accounting uses serial methods to distinguish, measure and allocate the environmental factors and transmits the related information to the stakeholder and the public.On the basis of summarizing the domestic and the international researches,I adopt many methods(such as case study,compared research)to analyze the enterprise's environmental cost checking,which is the core problem in environmental accounting and hope to make a little devotion to the construction of environmental cost checking system in China.First of all, this paper summarize the characters of the research harvest inside and outside; then comment the concept and classification of environmental cost; Thirdly,the recognition and measurement of the environmental costs are discussed, then sum up three calculated methods (ABC, input-output method and FCA); Furthermore, the suitable method are input-output method; Finally, the related data of ISO14000 are used investigation. In the end, present some suggestion to the construction of environmental cost checking system in China.