The Research Of Enterprise's Environmental Cost Accounting

With the rapid development of Chinese economy,people put too much emphasis on the GDP growth that led to increasingly environmental problems.In recent years,environmental problems has been attracted people's concerns widely,including environmental disruption,ecological imbalance,resources waste,land desertification,hazy weather,and so on.Based on the China's Environmental Status Bulletin data,people found there are more than half of Chinese cities that its air quality does not meet the requirements of human living environment.By introducing the "Views on accelerating the construction of ecological civilization",and putting forward new concepts,including off-office auditing of government resources,low-carbon economy and others,people are more and more concerned about environment-related questions and need urgently to improving human living environment.As the biggest producers of environmental pollution,enterprises bear the obligation to protect the environment.However,many enterprises always lack of environmental awareness and do not fulfill corresponding social responsibilities and obligations in daily operations.Influenced by the traditional cost accounting model,when it comes to cost accounting,Chinese enterprises always marginalize the environmental cost,even exclude it from the price of products.In this case,people will know nothing about the scarcity of environment resources and social responsibility of enterprises.Therefore,Most importantly,to realize the low-carbon,sustainable development better in China,it is of great significance to study the environmental cost accounting.By analyzing the trend of the domestic and foreign environmental cost research,summarizing the existing related literature,beginning with the definition of environmental cost,the paper divides the environmental cost into four parts,including cost of resource consumption,cost of prevention,cost of treatment and recovery and other environmental costs.Based on accrual basis and the correct division of capital expenditure and revenue expenditure principle,the paper confirms the environmental cost.By applying the total life cycle cost method and activity-based cost method in themeasurement of environment cost,and combining the total life cycle cost method and activity-based cost method,people can measure the environmental cost better.It expounds the quantifiable cost and intangible cost.People should record and report the environmental cost after confirming and measuring the environmental cost.In the terms of environmental cost record,the paper explains the object of environmental cost accounting and the accounting items,and sets up the system of environmental cost accounting.Through the environmental cost accounting,people can establish the environmental cost reporting model.According to the duality of environmental costs and different stakeholders,people can establish the external social responsibility environmental cost report and the internal environmental cost management report.In order to implement the environmental cost smoothly,the paper puts forward specific measures in different levels,including state,society and enterprise respectively.Finally,the paper confirms,measures,record and report the environmental cost,and summarizes the research report and puts forward some further prospects in environmental cost research.