The Research On Accounting And Control Of Environmental Pollution Loss Cost Of Tianjin

The development of technology and industrialization, which brings fast growth of economy, also causes the rapid consumption of resources and the worse of environmental pollution day by day. Facing the serious environment situation, the humanity has to reconsider their behavior, scrutinize the environmental problem, and ponder earnestly the relationship between the humanity and the environment. Regarding this, governments of many countries successively proposed the laws and regulations which are for the purpose of protecting the environment. The appropriate environment policy relies on the environment cost calculation. The purpose of effective environment laws and regulations is to control the environment cost.But at present, in our country, the environmental cost is not yet contained in the product cost, so the enterprise take extensive growth pattern for its own benefit which means consuming more resources, utilizing ineffectively and discharging more garbage. They do less consideration about environmental pollution and the ecology destroying which causes by production process and finally it damages the environment foundation of the society a lot. In the view of national, the control of environmental pollution is not efficient because there is not yet a scientific and uniform environmental accounting system and the fee-levying for pollution discharge is not all-around.Under such understanding background, this article analyzes the Tianjin environmental pollution loss cost accounting and the control question using the predecessor's experience and the research results for reference and taking the support of country environmental protection bureau and the state statistical bureau in the national ten experiment sites provinces and cities green GDP calculation and the environmental pollution economic loss appraisal investigation work-Tianjin experiment site project. This paper was divided into six parts: First, it simply introduces the research significance, content and the innovation spot of this article. Then it summarizes the domestic and foreign research results and points out the rationale of environment cost. After that it analyzes the investigation method and estimates the environmental pollution loss cost of Tianjin in the year 2004 taking the 500 key industrial enterprises in Tianjin as the sample. Finally it builds new accounts about environmental cost from microscopic aspect and describes the method of the process of keeping account and cost control, and it tries to find out the method about how to control the environmental pollution loss cost which suits Tianjin.