Research On The Measurement Of Enterprises' Environmental Cost

As a result of rapid development of modern industrial society, environmental quality have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind, the accumulated environmental problems have begun to show realistic and potential harm continuously. As the vital cause of environmental pollution, it is the time for enterprises to undertake the duty of environmental protection. However, because of neglecting the ecological environment, the traditional accounting focuses on reporting the economic activities that can be measured by money and transaction price, while excluding environment resources from accounting system. This has resulted in that the income was exaggerated and the enterprises would pay a high environmental price for the short-term benefits. Simultaneously, the traditional accounting has not effectively disclosed the influence of operating activities of enterprises, which stimulating enterprises to earn money by this way.Because of the above-mentioned situation, this text regards the "measurement of enterprises' environment cost" as the theme of studying. I try to find out all the environment cost faced by our enterprises, recognize them, and measure them according to some methods. The environment cost should be contained in a company expenses, it can help our enterprises to make production decisions. This text introduces some examples to describe how to use them, and point out their limits. As to remind enterprises of this kind of cost, the text set up the subject "environment cost". My text also introduces the "shadow price" to help enterprises to do the environment cost management.This thesis consists of four sections. Chapter one introduces the origin of environment cost and illustrates that the studying of environment cost is beneficial for both the countries and enterprises. Chapter two relates the conception of environment cost, this part gives a detailed study to the categorizing of environment costs, we introduces the results of studying in our country and the main developed countries such as USA, Germany, Japan. Chapter three is about the measurement of environment cost, it concludes the recognition of process of environmental cost, the measurements methods, their accounting treatments and their exposure in the financial statement. Chapter four introduces the methods of environment cost managements.