Research On Environmental Cost Calculating System Of Automobile Enterprises

Along with the social economy and the rapid development of automobile industry, environmental pollution caused by automobile industry is more intensifies, affecting People's Daily life badly. Environmental problems were also more and more attention by people. Environmental problems are closed related with automobile enterprise production and operation activities. Under the sustainable development strategy, the various acts of auto companies about environmental pollution has been constrained, while environmental risks and environmental costs of car are also increasing, Environmental cost calculating in the accounting system has become more important. Therefore, in order to achieve the coordinated development of the auto manufacturing and the protection of environment and resources, it is meaningful to research environmental cost calculating.In this context, the paper study the theory of environmental costs from domestic and foreign experts, analysis and research the definition of environmental costs, the theoretical basis and the environmental costs of recognition, measurement, distribution and environmental costs and imputation report. On this basis, try to establish a system of environmental cost accounting and provides some countenneasures and methods for China's automotive enterprises. I hope that China auto enterprises analyze and improve according to its own characteristics, then applied to practice, promoting the development of environmental protection and sustainable economic growth.