The Study Of Situation And Reform About Environmental Costs Accounting Of Chinese Enterprises

With the rapid development of modern industry, the human society to bear an increasingly severe resource depletion, ecological degradation and environmental pollution, we have to consider the coordination issues of enterprises development and environmental protection.However,traditional accounting abandoned the environmental factors which we don't live without outside costs accounting,it made the company did not consider their own responsibility for the environmental protection, even at the expense of the environment, in exchange for temporary economic benefits. In this situation,we must bring environmental costs of enterprises into the costs accounting system.Therefore,it is quite necessary to reform the environmental costs accounting.At first,we discuss the conception and types of environmental costs,and state the importance of environmental costs accounting.Then we analyszed the content of environmental costs accounting,including recognition, measurement,recording and disclosure.At last,we obtain data of environmental costs accounting through questionnaires and telephone interviews,and we put forward corresponding reform proposals for the current problem of environmental costs accounting.The main conclusions of this dissertation are as follows:Firstly, environmental costs of enterprises include not only the value of natural resources that the enterprises consumed in activity of production and operation, and the various expenses for prevention, maintenance, and governance of environmental problem, but also the implicit and deteriorative costs of natural resources and ecological resources which caused by those enterprises.Secondly,few Chinese enterprises accounted environmental costs separately,and lack of reasonable principles of recognition and measurement that is related to environmental costs.And the environmental information which published is fragmented,chaotic,poor comparability and most enterprises have poor environmental awareness.Thirdly,in order to solve the problems above,we can establish and improve the system of environmental laws and regulations,recognize and measure environmental costs of enterprises reasonablely, establish subjects and accounts of environmental costs, improve disclosure mode of environmental costs information and enhance the environmental awareness of managers and the public.