The Recognition And Measurement Of The Environmental Protective Cost

With the fast development of the economy, a series of the environmental problems, such as environmental pollution, ecosystem out of balance, are turning worse. It arises international wide attention to how to bring accountancy in to play reflection and supervision, which can not only promote sustainable healthy development of the society to realize the sustainable operation for itself, it also maintain benefits of company and related investors. Therefore, environmental accountancy comes into being. In the view of the whole world, the research of the environmental accountancy is on its infancy, and the research of the environmental protective cost is much less. Based on this background, this dissertation focuses on the recognition and measurement of the environmental protective cost, hoping to make little contribution to the environmental accountancy.This dissertation focuses on research of environmental protective cost with related theories of environmental economic, analyses and uses research experiences of environmental protective cost from international institutes. Meanwhile, carries on field investigation on some corporations in our country and analysis with case the present status quo and deficiency of environmental protective cost, thus expounds a series problems of the environmental protective cost by combination between example and theory, so that company could obtain comprehensive optimum in both production and environmental protection.This dissertation first emphasizes position and function of environmental protective cost performed in national economy. Then beginning with the concept of the environmental protective cost and several concerning important concepts, this part gives a detail study to categorizing of environmental protective cost, put forward my own concept and categorizing method of environmental protective cost. Then deepens the exploration of environmental protective cost, including the recognition condition, standard, process and problems of capitalization and expanses. Finishing it this dissertation continues to study the measurement of environmental protective cost, including the fundamental principle, mode, the concrete contents and the designation of the account items. Basing the above analysis, this dissertation combines with concrete operation practical operation case so as to enhance the maneuverability.