Research On Industrial Environmental Cost Accounting And Regional Differences In Northwestern China From The Perspective Of Carbon Footprint

Industry is an important part of the national economy.The industry characterized by"high pollution,high energy consumption,and high returns" is not only the main driving force for economic development,but also the main incentive for problems such as excessive consumption of resources and pollution of the ecological environment.The Ministry of Ecology and Environment has set up the Northwest Supervision Bureau in the northwestern provinces,and jointly conducted environmental planning and governance with Shaanxi,Gansu,Ningxia,Qinghai,and Xinjiang.In recent years,the northwestern provinces have jointly adopted a number of measures such as joint air pollution detection and common supervision to build ecological civilization.However,the actual effect and the effectiveness of environmental pollution treatment have not been measured by scientific and feasible methods.The environmental treatment effectiveness of the northwestern provinces needs to be examined.Adopting the accounting concept of the environmental and economic accounting system,based on the carbon footprint perspective,the industrial environmental costs of the northwestern provinces are divided into three cost accounts:industrial energy consumption accounts,industrial production processes,and industrial solid waste disposal.These are used to calculate the physical environmental cost of the northwestern provinces.Use the ecological service value model to convert the industrial environmental cost from physical quantity to value quantity.The results show that the industrial environmental cost of the northwestern provinces is generally on the rise from 2006 to 2017,but the growth rate of industrial environmental costs varies greatly between provinces.The average annual growth on the rise from 2006 to 2017,but the growth rate of industrial environmental costs varies greatly between provinces.The average annual growth rates of industrial environmental cost values in Shaanxi,Gansu,Ningxia,and Xinjiang are 13.98%,6.96%,13.48%and 22.82%.Since Qinghai has a good ecological and natural resource situation,the value of the industrial environmental cost is zero,and only the physical quantity of the industrial environmental cost is measured.The degree of matching between industrial environmental costs and industrial economic growth in the northwestern provinces is relatively good.Consumption of resources and environment can bring corresponding economic growth,but the degree of matching between industrial carbon footprint and industrial carbon carrying capacity is poor.Shaanxi,Gansu,and Ningxia have relatively High industrial environmental costs do not have the corresponding environmental cost capabilities,putting greater pressure on the ecology.The main reason for promoting the increase of industrial environmental costs in the northwestern provinces is economic factors,and technical factors have a significant inhibitory effect on the increase of industrial environmental costs in the northwestern provinces.Some countermeasures and suggestions are put forward,such as reducing the consumption of high-emission industrial energy,using low-emission clean and green energy,improving the accounting system of industrial environmental cost and improving the control level of environmental cost.