Research On Environmental Cost Accounting And Control Of Iron And Steel Enterprise Based On Value Chain

Environmental issues highlighted in recent years, people resistant to su rvival environment worsening, gradually aroused people's attention to the ec ological environment and profound reflection, realize the traditional extensive mode of economic development had a great impact on the environment. Industrial emissions of pollutants in our country is the main source of environmental pollution, and iron and steel enterprises is the main energy consumption, the e nvironment problem is particularly acute. Environmental accounting to ente rprise's economic benefit and ecological benefit connection, can the enterprise the attention to environment is embodied in the specific practice. The current iron and steel enterprises, however, no one will be reflected in the cost accounting of environment cost in the system, lead to excessive attention to short-term interests while ignoring long-term environmental benefits and social benefits, therefore, in today's ecological environment is deteriorating, we should will occur in the pr ocess of production and operation of iron and steel enterprise environmental costs into the cost accounting system, to reflect on the financial statements, the co mprehensive cost of iron and steel enterprises of truthful and accurate a ccounting.In this background, this article is based on the perspective of value chain for steel enterprise environment cost accounting and control were discussed, first of all, combined with the current status of the environment in our country, put fo rward in this paper, the research content and r esearch significance, and elaborates the theory of value chain, etc; Secondly, analyses the value chain perspective of content and classification of environmental costs in iron and steel enterprises, clear enterprise environment cost accounting scope; Thir d, from the environmental costs of recognition, measurement and distribution and disclosure in d etail to build the value chain perspective of iron and steel enterprise environment cost accounting system; Fourth, is engaged in the former, matter and afterwa rds three aspects put forward the main methods of environmental cost control; F inally, combined with a certain iron and steel enterprises within one year of rel evant environmental business, further proves the about the recognition and mea surement of environment cost, the collection and distribution and environmental cost reports and related theory of practicability and maneuverability.