A Real Estate Company Environmental Cost Accounting Research

In today's rapid economic growth,the real estate industry can be said to be the city economy leap type development,naturally became the main project in the urban construction,at the same time for the demand of land area in all walks of life in the proportion is quite large,this undoubtedly unknowingly increased environmental burden.The lack of environmental resources will be restricted and even hinder the process of social development,promoting social and economic growth at the expense of the natural environment is also facing the current serious problem,in order to change this situation,to establish a long-term sustainable development goals,the environmental cost accounting was studied for the real estate industry becomes crucial.However,because most of the consciousness of environmental protection of enterprise,to the understanding of the environmental cost is just at the pollution control level,think the environmental cost in order to meet the environmental protection laws and regulations,for the enterprise is a kind of cost burden,will reduce the operating profit of the enterprise,this leads to environmental cost accounting in the enterprise is hard to get.Therefore,it is necessary for the state to promulgate relevant environmental cost accounting system to enforce it,so as to ensure the effective implementation of environmental cost accounting.In this paper,in combination of the relevant studies on the basis of environmental cost at home and abroad,with A real estate company as an example,according to the real estate developers,construction process,in combination with the existing accounting standards and the current real estate enterprise accounting characteristics and management problems,first of all,the content of the environmental cost accounting for real estate development in classification,divided into the cost of resource consumption,waste of resources costs,environmental protection,prevention costs,environmental governance costs,green housing construction cost five categories;Second,the method for the measurement of the environmental cost is to choose and confirm categories according to the environmental costs of real estate industry,for the three kinds of measurement method,market value method,respectively,protection,recovery payments shall use cost method,in order to make the measurement more accurate environmental costs;Again,after setting the environment cost accounting related subjects and the accounting process,for more specific environmental cost accounting,perfecting the existing financial accounting system,establishing environment cost accounting system for real estate enterprises;Finally,the real estate enterprise financial report forms for the new establishment,including the environment balance sheet,income statement,the environment is the cash flow statement,which shows the clear message of "environment cost" and the calculation results,and to provide the environmental cost accounting work smoothly safeguard measures,hoping to provide reference to the research on environment cost accounting in our country in the future.