Study On Environmental Cost Of Enterprise

With the economy fast development, a series of environment problems , such as environment pollution , ecosystem out of balance etc, are turning worse. It arises international wide attention to how to bring accountancy into play reflection and supervision , which can not only promote sustainable healthy development of society to realize sustainable operation for itself , it also maintain benefits of company and relevant investors. Therefore, environment accountancy, a new branch of accountancy, comes into being. Enterprise environmental cost as the principle part of environment accountancy is the important part of enterprise accountancy and is also effective management instrument for company's environmental action , which plays great role in improvement of environment quality.The article carries on field investigation on some corporations in our country and analysis with case the present status quo and demand of enterprise environmental cost in our country, thus expounds a series of problems of company's environmental cost.by combination between deduction and induction, between norm and positivism analysis etc, so that company could rectify integrally cost structure to obtain comprehensive optimum in both production and environment protection.This article firstly emphasizes position and function of company's environmental cost performed in national economy. Then, its meaning, character, content and classification are expounded in detail . What is more , acknowledgement, capitalization , expensing and computation of enterprise environmental cost and subject arrangement, account treatment and relevant information opened up in concrete case of accountancy are further discussed. The article also analyzes' the practical application of environmental cost in enterprise environment management system and discourses upon direction thought and method of enterprise environment management system. At last, the article combined with concrete corporationpractical operation case, such as effect analysis of enterprise environmental cost, comprehensive utilization of environment resource, regional environment improvement etc, preliminarily probes into the problem of enterprise environmental cost applied and controlled in corporations.