Environmental Costs Incurred, And Measured In The Research And Application

As the economy is developing rapidly, and the problem of the environment pollution and the unbalance of the zoology are becoming more serious, it is the concern for the group of international accountant about how to exert the accountant function of the reflecting and supervising, which makes the enterprises continue to develop and deal in, and to protect the rights and interests of the enterprises and the interest group. On this premise, environmental accountant emerged as times require, and becomes the branch of the accountant knowledge. As the enterprises of which principle part is environmental accountant, environmental cost is the important part of the accountant system, and is the efficient management tool even more, so it plays very important role for improvement of the quality of environment.The thesis analyzes and uses the reference of the overseas researching experience on environmental cost, and analyzes the actuality and the shortage of environmental cost in our country through field survey. It also discusses the problems of the environmental cost using the method of combination of theory and practice in order to provide the reference for the optimization of the producing and protecting the environment.Fist the thesis emphasizes the status and functions of the enterprises' environmental accountant in the continual development of the national economy and the society; and then, it researches the sorting and gives the conception and the methods of the environmental accountant by explaining some related conceptions. Next it discusses the confirmation of the environmental accountant which includes the confirmation of the condition, standard, procedure, and the issue of the capitalization and the expenses. Next it researches the issue of the measuring environmental cost which contains the principle, model, details of the measurement, and setting up the account. At last, it investigates how to apply the above methods to increase the maneuverability of environmental cost in practice on the basis of the researching content and the examples of our country's applying the environment protection accountant in practice.