Study On Environment Cost Of Our Country's Enterprises

As a result of rapid development of modern industrial society, environmental quality have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind, the accumulated environmental problems have begun to show realistic and potential harm continuously. As the vital cause of environmental pollution, it is the time for enterprises to undertake the duty of environmental protection. Enterprises have already had to pay more attention to the environmental question on the basis of the pressure of surviving and developing, the environmental accountant arises at the historic moment. And the environmental cost is economized and significant with the improvement of the economic benefits the cost of enterprises, therefore that has determined its status and function in the whole environmental accountant. If the research of the accounting problem about the environmental cost can be broken through to some extent, it will inject limitless vigor into development of the environmental accountant, bring the flourishing life.Because of the above-mentioned situation, this text regards the recognition, measurement and disclosure of enterprises environment cost as the main theme of studying. I will try to put the environment cost into our company's expension; it would let our companys reslize the existion of the environment cost; it can also help our enterprises to make production decisions. And at the same time, I hope I can make some contribute to the building of the environment cost system.The thesis include the content as blow: First, I would make confirm of the environment cost that our enterprises confrontation. Second, recognition of the environment cost.Third, introduce some measurement of the environment cost. At last, I would make some discuss on the disclosion of the environment cost. During the discussion of recognition, the writer has an in-depth study on the capitalization or expensization of the environment cost, after put forward the apinion I would give a particular explaination. During the discussion of measurement, the writer would devide the enterprisre's environment cost into two kinds: one is inside environment cost; the other is outside environment cost. I would introduce the measurement of the two kinds environment cost seperately. On part of the measurement, I would also give some examples and point out their limits. During the discussion on disclosure of the environment cost, the writer select the swatch of strong pollution industry from Shanghai stock exchange, research on their explaination of raise capital by floating shares and the annual report of 2006. And on the foundation, I would give the improvement suggestion from two aspects.