The Recognition And Measurement Research On The Enterprise Environmental Cost

With the rapid increasing of nature resource exhausting and environment pollution, how to control and reduce the environmental costs had obtained the concerns of accounting academics and enterprises. So the recognition and measurement research of environmental costs becomes the basic of enterprise growth pattern transform and the core topic of environmental accounting.The paper firstly put forward the research important effect on social, environmental and economic sustainable development from the practical and theoretical significance, and then introduced the research content and methods. Secondly, the paper represented the related concepts and perspectives on the content, classification, recognition, measurement and case studies of environmental costs, and analyzed the advantages and disadvantages of these studies. Thirdly, the paper redefined and classified the environmental costs, deduced the recognition standards and methods, and then inferred measurement principles and methods. Fourthly, the paper illustrated the practice of research by a case of local power station, then analyzed the status quo of the local power station and pointed out the problems that should be improved. At last, the paper summarized the characteristics and insignificances of the research, and then prospected the follow-up study.