Research On Environmental Cost Accounting

While economic development has brought about environmental problems very seriously,environmental accounting has come into being gradually with the need of environmental management. We are trying to enter a well-to-do society presently. Fast economic-growth has brought about severe environmental pollution and excessive resources consumption. It has to be settled urgently that how to program a company's economic activities, in order to change into harmonious society and accomplish continued development finally. Information is the key to solve it. Enough information not only checks wrong activities in time, but also is useful to prevent more environmental problems such as transforming northeast outmoded industrial base. Developed country realized the importance of information first,and their research and practice on environmental accounting for over sixty years have provided references and original versions to us. Environmental barriers defeated a company in international competition after entering WTO. The public emphasize to take good care of our unique earth day by day with climate changing and new diseases spreading recently. With reformation and being open to the world our legal system has been improving day by day. Our country leaders have made continued development to be a fundamental policy and emphasize repeatedly to put circulatory economy into practice and forge ahead towards harmonious society. All the policy,strategy,laws,regulations and emphasis on ideology as well as the facts of economic and natural environment,strengthen environmental accounting from deep importance. Now it has been the facts that environmental accounting is more important for economic management.In this paper, author insisted normative research methods, and general used the method of deductive,comparing and system researching. It also has case studies. It made contribution in regard of theory and practice. The paper analyzed the basic meaning and classification of environmental costs, and the motivations of environmental costs accounting. It analyzed how the environmental costs influenced traditional accounting. It also proposed several methods to solve the environmental cost valuations and how to put the costs into the value of products and services. It emphasized the importance of environmental costs accounting in improving the company's competition ability.