Low Carbon Economy Enterprises From The Persective Of Research On Environmental Cost Management

Human ecological civilization since three times led the industrial revolution's continued economic growth,while economic growth brought problems to the global ecological environment,such as excessive natural resources,rare species,freshwater resources,global warming and other issues,including the important issue of global warming has become a priority.Government-related environmental standards issued,prompting companies to environmental accounting of expenditures is growing,increasingly vast environmental restoration projects,which require Governments to be unanimity of view on environmental protection,it can more better contribute to global ecological environment development.The person should always adhere to the sustainable development view of harmonious coexistence between man and nature,it would require extensive economy to a low carbon economy.Development of low-carbon economy is a green way,that is to realize the sustainable development of ecological environment in an economic model.This is in the context of pharmaceutical enterprises,the company's low-carbon economy and unity of their environmental cost management,forecasting,accounting,and control of environmental cost study provides new ideas;the scholars of the first low-carbon economic and environmental cost management have researched paper,and according to experts who point to a low-carbon economy and the related environmental cost management definition;then paper is basis on a low carbon economy theory and research on environmental cost management theory,with the perspective of a low carbon economy to build a framework for enterprise environmental cost management system.The enterprise's environmental cost management framework including environmental cost management objectives,principles,methods,and so on;the enterprise's environmental cost management objectives when it refers to a variety of environmental costs,with fewer inputs to achieve maximum environmental benefit;Environment cost management principles,including competitive strategic guidelines,objectives principles,the principle of coordination and strategic principles;Environment cost management method covering law,planning law,control in law;Contents of environmental cost management,this paper focuses on the direction,the main environmental cost management predictive disclosure,accounting,control,and evaluation.Finally based on the construction of system of l analyzes pharmaceutical enterprises,selected business on environmental cost management-pharmaceutical enterprises accounted for combined with the improved balance sheet,income statement,cash flow statement disclosed the environmentalbalance,analyses-pharmaceutical enterprises in the environmental problems and relevant countermeasures of cost management.This is in view of a low carbon economy,and combined with the status of environmental cost management in Chinese enterprises,economics,management,sociology,accounting and other disciplines related to theory and research methods,prediction of the environmental cost of China's pharmaceutical enterprises,accounting,control,disclosure,making some research.Theories of environmental cost management in enterprises both at home and abroad occupy the front row,but in the real operation still lacks experience,especially from the perspective of a low carbon economy to study the environmental cost has few discussion of management issues.Therefore,We should research low carbon development to our country with a certain value.