Research On Environmental Cost Accounting Of JX Cement Company

In recent years,the continuous consumption of environmental resources in China has led to environmental pollution,which to some extent restricts the healthy development of the economy.As a high pollution industry,cement industry is closely related to China’s economic construction.At present,although our government has strengthened environmental protection and increased the importance of energy conservation and emission reduction,the cement industry as a high consumption and high pollution industry,the environmental cost problem is still prominent.Therefore,it is necessary to study the environmental cost accounting of cement company.Based on the relevant theory of environmental cost accounting,this paper studies the current environmental cost accounting of JX cement company by means of investigation and literature search.Firstly,the basic situation of JX cement company is introduced,including the current organizational structure,cement production process and pollutants discharged.Secondly,according to the current situation of JX cement company’s environmental cost accounting,the existing problems of the company’s environmental cost accounting are found,which mainly include the imperfect confirmation of environmental cost,the inappropriate measurement method of environmental cost,the absence of special environmental cost accounting subjects and the failure to disclose environmental cost information.These problems will have an adverse impact on the company,which will lead to inaccurate accounting of the company’s business results,lack of scientific decision-making basis,lack of social responsibility,and affect the company’s subsequent operation and development.This paper will combine the real data and development status of JX cement company to optimize the current environmental cost accounting system of JX cement company.The optimization of environmental cost accounting system includes setting up environmental cost accounting subjects,confirming environmental cost conditions,measuring methods of environmental cost,allocating environmental cost and designing environmental cost reports.At the same time,the environmental issues of JX cement company in 2018 are applied to the system to analyze the environmental cost of the company.This paper has important practical significance for JX cement company’s environmental cost accounting research,which can provide reference for the company and even other cement companies,heavy pollution industries in environmental cost accounting.