The Research Of Improvement And Application In Environmental Costs' Recognition And Measurement

With the rapid increasing of nature resource exhausting and environment pollution,how to control and reduce the resources consumption effectively from the accounting angle,recognize and measure environmental costs objective and accurately,which can controll and manage the environmental costs has obtained the concerns of domestic and foreign accounting academics and enterprises.The enterprise environmental cost's recognition and measurement are the prerequisite of modern enterprise transforming the economic developing way,developing low-carbon economy and innovating developing thoughts.That is the core question of environmental accounting theory research and atoning flaws of present enterprises cost's recognition and measurement pattern,which is also the key of solving the "the bottleneck" of environmental accounting development.The paper firstly puts forward the research important effect on social, environmental and economic sustainable development from practical and theoretical significance,then introduces the present research of domestic and international in the recognition and measurement of environmental costs,the methods and thoughts of studies,the structural framework;Secondly,the paper introduces environmental costs' connotation and the classification detailed from domestic and foreign related literature,comparing and summarying each different viewpoints, pointing out may advantages and disadvantages from the viewpoints.Obtaining from environmental costs' itself,the paper redefines and reclassifies the environmental costs.The paper then introduces the status quo of enterprise environmental cost's recognition and measurement,mainly including the principles of recognition and measurement are vertical,Environmental expenditures are recognized as losses, Environmental costs are measured in historical cost,the methods of environmental costs are vertical and points out the defects,mainly including the principles are not comprehensive, environmental costs' contents are not unifiable,environmental expenditures are recognized as losses is not in line with the cost management,measurement attribute is single and measurement methods are complex.At the same time,the paper puts forward the improvements measures,mainly including establishing principles of environmental costs' recognition and measurement,setuping "environmental cost" account for environmental expenditures,adopting different measuring attributes and measuring methods for different environmental costs.Moreover,the paper illustrates improvements measures through a case of power station.At last, the paper summarizes the characteristics and insignificances of the study, prospects the follow-up study.This paper has the following characteristics:Firstly, this paper attempts to redefine the enterprise environmental cost and reclassify it from different time and goal.Secondly,the paper analyses the defects of environmental costs' recognition and measurement,puts forward improvement measures in environmental costs' recognition and measurement.Thirdly,this paper introduces the improvements measures through a case,confirms its validity and feasibility,points out the questions of enterprise environmental costs' recognition and measurement,analysises the reasons,proposes the suggestions.This paper just studys one part of the environmental cost,I just perform in the existing findings to induce, to summary, and to enrich some individual views, this paper's study also has the certain disadvantages,which should also conduct the following study from the below aspects:Firstly,although the article proposes thoughts and methods of enterprise environmental cost's recognition and measurement,it needs more studies in enterprises and finding its own suitable ways to confirm and the measure in practical.Secondly,environmental costs' recognition and measurement is different in different industries.This paper just takes a coal-fired power enterprise for an example.The research in other industries such as chemstry enterprises,oil enterprises and coal enterprises with these recognitions and measurements and study in usability and validity is very important.