Research On Confirmation And Measurement Of Environmental Cost Of Cement Enterprises

China is the world's largest producer of cement,but the serious environmental pollution is hidden in its huge scale.As early as September 2010,? Environmental information disclosure of listed companies' guide draft ?published by the state environment protection department lists building materials industry as one of the 16 heavy pollution industry.And cement enterprises place the first in building materials industry.In cha pter 9 of the 12 th five-year plan “to upgrade manufacturing industry”,it clearly puts forwards that cement enterprises should be based on domestic demand,and strictly control the total amount and optimize the structure of products.Meanwhile the cement e nterprises should make improvement in product research and development,comprehensive utilization of resources,and make progress in increase in energy conservation and emissions reduction.13 th five-year plan also advocates to improve ecological environmental quality,with particular emphasis on effective control of carbon emissions,which puts more pressure on cement enterprises' energy conservation and emission reduction.In many environmental protection policies,national cement enterprises' environmental expenditure is becoming bigger and bigger.That how to correctly identify and measure the environmental costs,so as to coordinate the economic development and environmental protection of enterprises,has become the important problem that enterprises ur gently need to solve.However,none of the existing cement enterprise set the environment cost separately and measured,which leads to a result that people can't see the enterprise environment cost directly,also can't match the environmental input and obtained environmental benefit.In this background,this article takes cement enterprise environment cost confirmation and measurement as the research object.Relating to the current status of cement enterprise environment first,this paper put forward the research content and research significance,and the n discussed the relevant theoretical basis of the content and research;Besides,combining with the pro-duction process of cement enterprise,this paper defines the environmental cost,and analyzes the existing problems of the cement processing in the aspect of enterprise environment cost taken the 2013-2015 annual report of 23 cement listed companies as an example;Furt hermore,in view of the insufficiency of cement enterprise environment cost,this paper puts forward the related theories,mostly including confirmation conditions,confirmation standards confirmation methods,confirmation time,measurement units,measurem ent attributes and measurement method.Then,combining with the relevant environment issues in Sichuan double house in 2015,this paper further proves the recognition and measurement of practicability and maneuverability of the theories related to cement enterprises' environment cost.Finally,puts forward some suggestions to improve the environmental cost of cement enterprises in recognition and measurement.