A Research On Enterprise Environmental Costs Calculation And Control System

Along with the economical development, the environmental problem becomes more and more stern. Government proposing the sustainable development, establishing resource conservation, the environmental friendly society's request and the consumers favoring to the green products all request the enterprise to take to the environmental problem. The enterprise has to consider environmental question as strategy. On the one hand, the enterprise wants to strive for the development in the keen competition, so it has to increase the environmental disbursement to produce the products conforming to the social demand; On the other hand, the enterprise has to control environmental costs in order to pursue the benefit.At present, the environmental cost researches are mostly in the accounting research aspect, however, the related control aspect researches are few, and the feasibility is not strong. This article reviews and reorganizes the existing literature foundation and utilizes accounting, economic management science and so on. Through internal appraisal target and environment achievements appraisal target to realize environmental cost control.The article has introduced a developed environmental cost concept by analysis the domestic and foreign literature. It has realized the environment cost calculation through the environmental cost definition, the confirmation, the measurement to the environment cost, gathering together the assignment, the report and so on to obtain the cost information in various stages. This cost information is the foundation of the environmental cost control. The environmental cost control has been mainly divided into the internal environment cost control and the external environment cost control. The interior environmental cost control has established various stages appraisal target, with which to complete each stage environmental cost control. The external environmental cost control has been divided into the upstream enterprise and the downstream enterprise aspect. Finally, this article has introduced our country enterprise's environmental achievements appraisal target through analysis international environment achievements target, as a whole appraises to inspect the enterprise environmental cost control achievement. This article has integrated some own viewpoints from predecessor's achievement, place of its innovation mainly manifests in: First, this article has created target innovation. It has increased the environmental cost control appraisal target in the enterprise's life cycles, carrying on the appraisal to various links control situation and has established the enterprise environmental achievements appraisal target to appraisal the environmental cost control in the whole. Second, this article has created method innovation. It has collected the environmental cost calculation and control to realize inspection through partial and overall two appraisal system realization...