Study On The Construction Of Environmental Cost Accounting System For Cement Enterprises Under The Value Chain

In the past,China has made great achievements in economic production,and the problems of environmental pollution and resource waste that are accompanied by the achievements cannot be ignored.The birth of environmental accounting is used to help enterprises to obtain environmental information.The research of environmental cost is a very important part of environmental accounting.Cement is a part of the foundation materials.The construction of infrastructure in China can not be separated from the support of cement industry.Cement production has the characteristics of high pollution and high energy consumption,which has negative impact on natural resource loss and environmental pollution.How to use economic means to make the enterprise develop steadily under the dual requirements of environmental protection and resources has become an urgent problem to be solved.The environmental cost calculation is included in the accounting of enterprises as a supplement to the traditional cost,and the environmental cost is confirmed by the confirmation of environmental cost Measurement,record,accounting and report not only help enterprises to obtain comprehensive environmental cost information,but also help enterprises to dig the nodes with high environmental costs to achieve the purpose of cost control and help enterprises achieve sustainable development.Based on the above background,this paper studies the construction of environmental cost accounting system for cement enterprises.The first part is the research background and significance,based on the environmental cost accounting,combing the latest research results at home and abroad.In the second part,the concepts involved in the construction of environmental cost accounting system are clarified.The third part analyzes the basic situation of H cement,including the operation situation and the current situation of environmental cost accounting,and summarizes the shortcomings of H cement in environmental cost accounting at this stage.The fourth part is to construct the environmental cost accounting system,including five aspects:confirmation measurement record accounting report.Among them,we use the idea of value chain to redefine and summarize the content of environmental cost that enterprises should account for,and use activity-based costing as an accounting tool.The fifth part is the application of accounting system.The environmental cost of H cement in 2019 is calculated and analyzed,and some suggestions are put forward.The sixth part is the conclusion and deficiency.Through the research of H cement environmental cost,this paper holds that the current environmental cost accounting model of H cement can not meet the requirements of enterprise cost accounting.It needs to independently calculate environmental cost and form a complete system of environmental cost accounting.Compared with the traditional environmental cost accounting model,the environmental cost accounting system under the value chain can make the cost information more accurate and complete,which is helpful to the improvement of the cost accounting The authenticity of high environmental accounting.