Corporate Environmental Cost Accounting And Control Research

In the face of the serious environmental problem day by day, people have realized that the activity of production and operation in enterprise is one of the most important reasons leading to the environmental pollution in the course of reviewing the traditional development mode. So enterprises have the responsibility for environmental protection. To fulfill environmental protection responsibility and realize own sustainable development, enterprises must reduce environment burden which comes from the consumption of natural resources and energy, and from the discharge of pollutants offal. Thus, environmental costs are forming. As a part of National Natural Science Foundation of China (No.70371049) , the paper discusses the core content of enterprise environmental costs—environmental costs accounting and control, especially discusses the accounting system and the control method of enterprise environmental costs. All above of these are expected to provide the theoretical foundation for enterprises to carry on environmental costs accounting and control.First, on the basis of studying both the domestic and international researches, this paper regards the formation of the enterprise environmental costs as the breakthrough point, probes into the forming of the enterprise environmental costs in detail, and discusses the definition and classification of the enterprise environmental costs specifically. The definition of enterprise environmental costs is redefined combined with life cycle thought. Enterprise environmental costs are broken down according to their forming. Some characteristics of enterprise environmental costs are presented.Secondly, in terms of management accounting, the system of environmental cost accounting is constructed, including the identification, measurement, collection and distribution and environmental costs report. The measurement and report of the environmental cost are researched emphatically. For the difficulty the external environmental costs measurement, environmental cost evaluation models based on the LCA is put forward. On the basis of domestic examples, the paper researches on how to improve the effectiveness of environmental cost report.Thirdly, on the basis of environmental costs accounting, the paper discusses the control of environmental cost from cost analysis, control method, control system.