The Research On Environmental Cost Accounting Of Iron And Steel Enterprise A

In recent years,with the rapid development of China’s economy,global carbon dioxide emissions in 2019 have reached 33.3Gt and have been increasing year by year.The average carbon dioxide concentration in the atmosphere is close to 404ppm.Compared with before industrialization,human-induced climate warming in 2017 is almost An increase of 1 degree Celsius,acid rain,smog,pm2.5 and other issues also seriously affect people’s health,so environmental issues have become more and more the focus of social concern,the country has also issued various environmental protection policies.The steel industry is both a pillar of the national economy and a highly polluting industry.Faced with overcapacity and adverse effects on the environment,the Ministry of Industry and Information Technology pointed out that steel companies must take a green and sustainable development path.However,environmental costs are different from other costs.Continue to use the traditional accounting methods in the past,which will not accurately calculate the environmental costs of the enterprise,which is not conducive to the pricing of product costs by the management of the company,and is not conducive to the green and sustainable development of the enterprise.Therefore,steel companies must be imperative to establish an environmental cost accounting system in line with its own characteristics,correctly account for environmental costs,eliminate high-pollution and low-efficiency products,and optimize the overall performance of steel companies.Based on the above research background,this paper based on sustainable development theory,entrusted responsibility theory,external cost internalization theory,social responsibility accounting theory,and social total cost theory as the basis for systematic research on A steel companies,first by analyzing According to the current status of environmental cost accounting,it is found that A steel enterprises have problems such as incomplete environmental cost confirmation,inaccurate measurement,unreasonable allocation,unscientific accounting treatment,and insufficient reporting.Then optimize the environmental cost accounting of A iron and steel enterprises:First,the confirmation of environmental costs should include not only internal environmental costs but also external environmental costs that are difficult to quantify.Second,environmental costs are divided into environmental prevention costs,environmental operating costs,and environmental compensation costs.Third,add other measurement units such as physics and chemistry when monetary measurement is the mainstay,and increase the recovery cost method to measure the external environmental costs.Fourth,introduce the operation cost method to allocate environmental costs to A steel enterprises.Fifth,the additional environmental cost is a first-level accounting subject.Sixth,the environmental cost report not only reflects the current and previous environmental cost data,but also reflects the environmental benefits.Seventh,in order to ensure the effective implementation of the environmental cost accounting system,it is necessary to develop guidelines for the application of environmental cost accounting,improve the professional quality of accounting personnel,enhance corporate environmental awareness,increase technical innovation,and increase the degree of informatization.This article combines the theoretical knowledge and practice of environmental cost accounting.Through case studies,a set of environmental cost accounting systems suitable for the steel industry has been formed.The enterprise analyzes and controls environmental costs,reduces pollutant emissions,effectively improves the overall efficiency of A-steel enterprises,and promotes the development of a low-carbon economy.