Research On Environmental Cost Checking System Of Enterprises

The environment is a "particular property" of mankind and its descendant. This propertyshould be shared reasonably between this generation and the descendant to achieve the humansustainable development. However, since 1950's, with the rapid development of globaleconomics and increasing population, it led to the serious problem of resource exhausting andenvironmental pollution, which had seriously threatened the human being's living anddevelopment. More and more governments began to intervene the enterprise's activities by legaland economical means. The stakeholder of the enterprises expected them to undertake theresponsibility of environmental protection. The customers show their environmental protectiondesire by using green products. During this situation, the enterprises must undertake theresponsibility of environmental protection and set environmental objects in the enterprise'sstrategy and accounting information system.However, in the traditional accounting checking, the enterprises just be looked as economicunit without the environmental pollution. The costs of production were calculated in thetraditional way, which is the total expense of acquired assets and labor force. Consequently, thecosts of products are mistakenly declared and the enterprises take short-term actions of makingprofits at the price of overdrawing the natural resources.Under this background, environmental accounting occurs. Its emergence remedies thelimitation of traditional accounting greatly. Environmental accounting uses serial methods todistinguish, measure and allocate the environmental factors and transmits the related informationto the stakeholder and the public.On the basis of summarizing the domestic and the international researches, I adopt manymethods (such as case study, compared research) to analyze the enterprise's environmental costchecking, which is the core problem in environmental accounting and hope to make a littledevotion to the construction of environmental cost checking system in China.First of all, this paper summarize the characters of the research harvest inside and outside;then comment the concept and classification of environmental cost;Thirdly, the recognition andmeasurement of the environmental costs are discussed, then sum up three calculated methods(ABC, LCC and FCA);Furthermore, the suitable method are refined -the life cycle costingbased on activity-based cost;Finally, the related data of a thermal power company are attainedunder the on-the-spot investigation. The feasibility of the environmental costs is verified. In theend, present some suggestion to the construction of environmental cost checking system in China.