| A lot of industrial industries are a high energy-consuming, high polluting trade. So research on the internalization of environmental costs is particularly important. In this paper, industry means a Medium concept which is different from macroscopical and microcosmic concept. On the basis of the national bureau of statistics, industry is a collection of 39 subdivision industries,In In this paper, we take environment cost in China’s industrial sector in the process of production and operation as a foothold, it focus on the first two steps of cost accounting process (recognition, measurement, recording and reporting).Combining with domestic and foreign theoretical basis, it designs the recognition and measurement of environmental costs, then takes the theory into the practice of the environmental cost in industry in recent years. This paper uses recovery cost method, opportunity cost approach, pollution treatment cost method and so on to make an appropriate valuation about industrial environment costs from 2008 to 2012. The study shows results that our country present a growth trend in industrial gross domestic product in recent years. But these figures don’t eliminate environmental costs. From the treated volume, our total energy consumption shows a rising trend, but the energy consumption per unit of output decline year by year and waste water waste gas solid waste emissions decreased, environmental problems have improved. However, through proper measurement tool, when the treated volume converts into value, environmental cost of China’s industry sector was still in the rising trend year by year in recent five years. Environmental control cost(the sum of environmental cost and environmental protection) of total cost ratio relative environment loss cost (cost of resource depletion and environmental degradation cost) environment total cost ratio is not high, Environmental cost control is still not enough. So Environmental protection task is still arduous, we must be attention. |
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