Research On Environmental Cost Internalization Of Iron And Steel Enterprise Based On Sustainable Development

For a long time,Cost theoretical research is mainly implemented in the field of economy and management,less involved in natural resources and environmental systems. With the worsening state of the environment,Economic strategy of sustainable development has been seriously restricted;putting the environment and its resources into the cost of theoretical study has been imminent.Environmental costs and the specific situation of iron and steel enterprises to integrate research is an important tool to the iron and steel enterprises of taking the road of sustainable development and solveing the problem of environmental pollution.Because iron and steel enterprises consume too much energy,under the dual pressure of Resources and the environment,iron and steel enterprises' internalization of environmental costs has become an irresistible trend.Only when the environmental costs can be internalized,the resources and energy can be used the most reasonably and sustainable,The degree that economic activities impact environment can be reduced as small as possible,we can really embark on a new road of industrialization with high scientific and technological content,good economic returns,low resources consumption,little environmental pollution and advantage of human resources can be played fully.To this end,the iron and steel enterprises internalization of environmental costs for the implementation of the scientific concept of development is the best choice.In this paper, it is in this context of the predecessors from their research base in the analysis of the definition of environmental costs,the theoretical basis and the specific content of accounting,the necessity and importance of internalization of environmental costs and on this basis the attempt to establish the accounting system of the internalization of environmental costs for a China's iron and steel enterprises,in the final analysis of China's internalization of environmental costs,the main problems and the corresponding solutions with a view to China's environment and internal cost accounting to the implementation of modest contributions to promote the development of recycling economy iron and steel enterprises,Thus promoting the development of China's environment and achieve economic sustainable development.