Confirmation And Measurement Of Environmental Costs Abut Unexpected Environmental Events

Human in the process of production and life, constantly made from natural resources, while in turn the production and living of wastes into the environment. With the economic development and population growth, human resources required to obtain from nature more and more, while the waste discharged into the natural world more and more over the capacity of the natural world, leading to ecological damage, environmental pollution of a series of environmental problems. Currently, countries in the world there are different degrees of environmental pollution and ecological damage, environmental problems are a common national cause of the global environmental problems. Environment continued to deteriorate, leading to the frequent occurrence of unexpected environmental events. Often caused by sudden environmental events and many other aspects of economic loss, if the loss is too large, exceeding the capacity of enterprises, will lead to bankruptcy, companies will be very difficult to be settled. In this regard, enterprises should take the corresponding financial liability, including clean-up costs, pollution caused by the third party personal injury and property damage, etc. In addition, there may be legal costs involved. This business can be attributed to the environmental costs of environmental emergencies. Therefore this part of the cost control for the enterprise is particularly important.In this paper, drawing domestic and foreign environmental accounting theory, based on the normal research approach, first expounded the meaning of sudden environmental events, the meaning of environmental costs defines environmental emergencies environmental cost subdivided into the direct business losses and make up of the cost, the cost of the three parts of exemplary damages. Finally, the sudden recognition of environmental costs and environmental events were discussed, from the recognized basis, to confirm the standard theory, the principle to confirm the three were described. Unexpected environmental events in the measurement of environmental costs, combined with the measurement of environmental costs and environmental costs under environmental emergencies characteristics, content discussed. First, clear the measurement principles, and then sudden environmental events environmental costs separately measured the content of research methods, and concluded that, in order for the development of environmental emergencies environmental costs of confirmation and measurement of the practical approaches to the accounting some exploration.