The Study On Environmental Cost Of Enterprise Based On Environmental Quality Cost Model

With the rapid development of modern industrial society, environmental issues such as environmental pollution and ecological imbalance are becoming serious, so human survival and development is facing severe challenge. Serious environmental condition has led to increasing focus on global environmental issues, so appeal of environment protection is becoming higher and higher. Enterprises as the largest source of pollutions, while maintaining its own sustainable management, should simultaneity assume more responsibility for improving their environmental performance. Between enterprises environmental performance and financial performance, it exists some of the positive correlation。By strengthening the environment quality management, enterprises environmental pollution can be reduced, thereby reducing environmental costs such as penalty expenses, to achieve a win-win between environmental and economic benefits. Environmental cost accounting is the effective means of environmental management implementation, and plays an important role in improving the quality of the environment and cost controlling. Through the full and accurate accounting of enterprise environment cost, recognition and measurement environmental costs consuming in processes, products and others, it can provide the necessary message about environmental costs and its cause, to promote enterprise to take product and process re-design and other environmental protection measures to reduce material consumption and pollutants emissions, so that a lot of environmental costs can be reduced or eliminated through effective management to improve the environmental performance and save environmental costs.This paper based on the background, thoroughly and in-depth researched on environmental cost aiming for the hot issue. This paper drew on previous research, comprehensive use environmental economics, environmental accounting, cost accounting and other theories, established a relatively complete accounting system. First, it used environmental quality cost model to define and classify environmental costs, next the described the methods of environmental costs recognition and measurement, then made use of environmental quality cost model and ABC to accumulate, distribute and report environmental cost, finally cited a case to show how to use it in practice. So this paper has done a positive and useful exploration in construction of environmental cost accounting system, and made an effort to it.