Study On The Mechanism Of Enterprise Environment Duty Based On The Analysis Of The Cost

Recently，Environmental problems have already become the focus. In market economy,Enterprise to pursue the maximum profit as the goal, in its production and business decision,usually only from their own economic interests Angle to consider has to face a variety ofchoice involves the economic cost and economic benefit, and to pursue the economic interestproduced in the process of environmental pollution and environmental factors such as littledamage to consider. By the environmental pollution and damage especially has extensivesocial consequences of external costs, are not included in the relevant costs polluter. This isthe problem to be solved, only solve this problem to touches the enterprise’s economicessence, can stimulate enterprises produced from internal to the environment responsibility ofpower. So as to promote enterprise actively perform environmental responsibility.In this article, the case analysis, the qualitative and quantitative analysis of the method ofcombining the use of environment, economics, accounting, financial management relatedtheory, by measuring enterprise caused environmental cost analysis enterprise bear theenvironment responsibility of ability. By measuring a coal-fired power enterprise producedby the environmental cost, using the net present value approach to this enterprise in the wholeproduction and operation process of the cash flow measurement, we can see that the enterprisefor the implementation of environmental liability and assume that lead to the environmentalcost in a long period for negative cash flow enabling investments, but the whole projectperiod is the net present value. This is also leading to enterprise fails to the environmentresponsibility of one of the main factors; this is also produce enterprise and the government,enterprises and the enterprises between in the performance of the environment responsibilityof the main causes of the game.Using the method of game theory analyzes the enterprise and government, betweenenterprise and enterprise in the environment responsibility for the game relation. Put forwardfrom the government, enterprises and the social public three levels to establish enterprises toenvironmental responsibility mechanism.