Study On Enterprise’s Environmental Cost Account And Control In The View Of Low Carbon Economy

Along with the rapid economic development of our country,the model of economic development withhigh energy consumption,high pollution and high emissions has brought catastrophic damage to theenvironment.In recent years,due to human’s environmental protection consciousness unceasingenhancement,people require the enterprises to reduce environmental pollution,reducing the consumption ofenergy is more and more urgent,environmental problem has become the first issue in our countries’economic development strategy.Therefore,in our country,putting forward the strategy of sustainabledevelopment at the same time,the government also promulgated a series of environmental protection lawsand regulations.Environmental issues are increasingly becoming primary problem in the enterprisedevelopment strategy.In this era of low carbon and green consumption,enterprises which seek a place in thefierce international competition should build a low-carbon,environmentally friendly brand image whilefocusing on continuous improvement of product quality.This will inevitably increase theenterprises’environment expenditure.In order to make a profit,it is necessary for enterprises to control costof expenditures.In this situation,enterprises should realize that the traditional extensive economic growthmode and the concept of treatment after pollution will no longer adapt to the future development ofenterprises,and should establish the new mode of economic development based on " low consumption,lowpollution,low emissions ",aimed at the technology innovation,system innovation.At present,the domestic academic papers and books about the environmental cost meet the eyeeverywhere,but there are few articles invlove the idea of low carbon economy into the cost ofenterprise,from product design to the final waste recycling in the process of enterprise environmental costaccounting and control research.From the perspective of low carbon economy and based on gathering alarge number of documents and reference of environmental cost,this article makes a proper use ofaccounting,environmental management and other related knowledge,gives the new definition of theenterprise’s environmental cost,and makes a further discussion on the enterprise environmental cost in thelow carbon economy on accounting and control.The structure of this paper is mainly divided into thefollowing sections:The first part is the introduction,mainly elaborated the research background and research significance of this paper,the research ideas and methods.The second part is a literature review of the environmental cost and low carbon economy,making asummary of the domestic and foreign literature about environmental cost and low carbon economy,analysing the current domestic and foreign environmental cost and low carbon economy research status.The third part is the outline of environmental cost in the low carbon economy.Environmental cost isintroduced in this part,from the perspective of space,material circulation and energy consumptionperspective on environmental cost division,and on the low carbon economy in view of the enterpriseenvironment cost defines.The fourth part is the low carbon economy in view of enterprise environmental cost accounting,mainlyto the sustainable development theory,the total social cost theory and the theory of product life cycle theoryas the theoretical basis of this paper,introduces the concept of low carbon economy enterpriseenvironmental cost confirmation,measurement,and the combination of method of operation cost,life cyclecost,life cycle operation method of cost accounting methods focus on the environmental cost collection andclassification.According to a low carbon economy under the concept of carbon emissions are outlined,andthe theory of environment accounting standards and metrology of the basic requirements,for a low carboneconomy under the concept of carbon emissions to give confirmation and measurement,and also discussesthe low carbon economy under the concept of environmental cost disclosure content andmode,implementation of enterprise environmental cost comprehensive accounting.The fifth part is the low carbon economy under the view of enterprise environmental costcontrol,introduces the concept of low carbon economy under the concept of environmental cost,the analysiscurrent our country enterprise environmental cost control present situation and the necessity of control.Fora low carbon economy under the view of enterprise environmental cost control,follow the"lowconsumption,low pollution,low emissions" this purpose,to product life cycle stages of control as the mainline,from product design to final waste recycling process.Aiming at the different stage to take differentmeasures to control,the environmental cost control according to the design phase of research anddevelopment,production and sales and disposal stages to spread discuss.Finally,on the low carbon economyunder the view of enterprise environmental cost control and put forward some related suggestions.The sixth part is the conclusion,this paper will be of low carbon economy concept development concept and Chinese enterprises’ environmental cost accounting and control are combined together,so thatenterprises can not only reduce the cost,but also can achieve the maximization of profits.The main contribution of this paper includes: in the base of existing literature and author’sunderstanding,define and classify the concept of environmental cost under the low carbon economy,sum upthe charactrise of enterprise’s environmental cost under low carbon economy,and this is a innovationpoint.The second innovation in this paper is: put forward a theory frame of enterprise’ environmental costcontrol based on the view of low carbon economy with combination of low carbon economy developmentidea,propose some reasonable proposals on the environmental cost control for enterprises in China.Thedeficiencies of this paper: because there is no consensus on the discussion of account settings andmeasurement in modern accounting profession,this paper will inevitably have some subjective judgment.Inaddition,this paper didn’t give discussion in detail about how to correctly handle the coordination problemsbetween reducing the carbon emission and the cost,so this paper are not perfect.