Research On Environment Cost Of Ocean Shipping

While our nation's economy developing rapidly, the environment pollution problem is becoming more and more prominent. How to protect the environment and keep the healthy economy growing is a task that could not be avoided. According to experience of nations around the world, economic measures are playing important roles in fighting against environment pollution. As one of the economic measures, environmental accounting is drawing more and more attention. Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.Conducting research depending on type of business is one of main tasks of research on environment cost. Ocean shipping is one of main source of marine pollution. How to control pollution from ships is fatal to the mission of marine environment protection. So research on environment cost of ocean shipping is helpful to the mission.The dissertation is divided into following four chapters: They are 'background and introduction', 'theoretic analysis on environment cost of ocean shipping', 'the status and problems of enterprise environment cost accounting of ocean shipping ' and ' advice for accounting and reporting enterprise environmental costs of ocean shipping'.The first chapter introduces briefly the marine pollution produced by ocean shipping and points out the importance of the research on environment cost of ocean shipping. Then introduces the main contents and purposes of the dissertation.The second chapter analyzes environment cost of ocean shipping with externalities theory. And make a point of view that environment cost of ocean shipping could be divided into two parts, one part is enterprise environment cost, which could be recognized and recorded directly and another part that could not recorded directly. Then the dissertation dissertates that environment cost of ocean shipping would gradually transfer into enterprise environmental costs of ocean shipping and so bring forward a view that research on environment cost of oceanshipping could stands on the research on the enterprise environment cost.The third chapter discusses the status of domestic accounting and reporting for enterprise environmental costs of ocean shipping. Summarizes the status and problems existing in accounting and reporting for environmental costs of ocean shipping from the results of investigation to several domestic ocean-shipping companies.The fourth chapter dissertates the recognition, measurement of enterprise environmental costs of ocean shipping. Designs a framework for accounting and reporting for enterprise environmental costs of ocean shipping.Owing to the research on environment cost is still not mature. Its applying in ocean shipping is more far from maturity. Though related reference and data in enterprise is hard to collect, the article is finally completed. Of course, there still exists some insufficiency in the article, such as the dissertation of environment cost theory of ocean shipping is not deeply explored, and lack of research of social environment cost of ocean shipping. These tasks should be explored in the future.