The Research On Environmental Cost Accounting Of Enterprise

The environment that the mankind depends on for existence worsens day by day as industrial production pollution is serious day by day. The environmental pollution accumulated for a long time has already begun to be showing constantly that the real and potential harmfulness appears. People were sober at last to realize that it is a slip of permanent development to only protect the environment. Enterprises have already had to pay more attention to the environmental question on the basis of the pressure of surviving and developing,the environmental accountant arises at the historic moment. And the environmental cost is economized and significant with the improvement of the economic benefits the cost of enterprises, therefore that has determined its status and function in the whole environmental accountant. If the research of the accounting problem about the environmental cost can be broken through to some extent, it will inject limitless vigor into development of the environmental accountant, bring the flourishing life. In view of the importance to the environmental accountant of the environmental cost, regarding the sustainable development as the basic principle, regarding the environmental cost of an enterprise as the core, this article has further investigated on the relevant problems of environmental cost. On one hand, from the sight of environment accounting, this article carries on the discussion on environmental basic theory of an enterprise, confirming and calculating, disclosure of information. We can say it taking environmental cost as the thread, this article follows the all accounting course of confirming, measuring, writing down and reporting. It has broken through the limitation of the traditional financial accountant and been help to the the settlement of the knotty problem,such as measurement,setting up of the environmental cost subject and the account dealting with, etc. And, in disclosure of the environmental cost information, it has overcome the common limitation in the form of revealing and has put forward the concrete improvement method thinking that the government should play the leading role, taking listed companies as the focal point, force enterprises to carry on the disclosure of environmental information. At the same time, the government should set up the mechanism of punishment and claim. On the other hand, from the sight of environmental management accounting, the article thinks that an enterprise should control and appraise the environmental cost. Also, it analyses the necessity, guidelines and the method of controlling. The innovation of this article is embodied on the use of the balanced score card in evaluating environmental cost. It designs some measurementindex in order to promote the implementation of the balanced score card in environmental management.