Study On Environmental Cost Accounting Of Textile Printing And Dyeing Enterprises

In today's society,China's economic development is very rapid.Textile printing and dyeing industry,one of the 16 major polluting industries in China,is also a traditional industry with a long history in China.At present,it is heavily polluted,involving the whole industrial chain.It not only damages the environment,but also endangers the health of enterprise employees,consumers and users.With the rapid development of the textile printing and dyeing industry,in order to make the enterprise economic benefits and environmental benefits coordinated development,maintain the harmonious unity of enterprise development and environmental ecological protection,protect the health of the enterprise staff and the public,control enterprise environmental pollution is very urgent.As countries continuously of the implementation of the environmental law,environmental supervision department of the powerful supervision,the public environmental consciousness gradually improve,make the enterprise have to increase attention to environmental protection,strengthen environmental management,and timely disclosure of environmental information,social responsibility,and environmental cost accounting is the most important step of environmental management and control,and at the same time is also the most basic step.In such a context,this article based on the point of full cost method study of textile printing and dyeing enterprise environment cost,using literature research,comparative analysis and case analysis and argumentation,the article mainly divides into four parts:the first part mainly discusses the research background,significance,literature review,introduces the contents and methods;The second part is an overview of environmental cost accounting theory,including theoretical basis and difficulties.Finally,it introduces three methods:activity-based costing,life-cycle method and full cost method respectively,and compares the advantages of full cost method.The third part is the textile printing and dyeing enterprise environment cost accounting,introduces the status quo,textile printing and dyeing enterprises pollution represented by cotton fabric printing and dyeing process,analysis of production links of the main pollutants discharge,using the concept of full cost method to classify environmental costs,can be divided into internal and external environmental cost,at last,through accounting account records,report form.The fourth part USES the specific environmental data of F company to calculate the environmental cost of F company,and analyzes the environmental cost of the enterprise through confirmation,measurement,recording and reporting system.Finally,it puts forward some problems and Suggestions on environmental cost accounting in Chinese enterprises,and makes a summary.The purpose of using the full cost method is to make the environmental cost of enterprises more specific and the product cost more truly reflect the environmental cost,which is conducive to promoting enterprises to better manage the environment and realize green and sustainable development.