Corporate Environmental Cost Accounting System, And Build

With the pollution of industrial production is becoming increasingly serious, the human survival environment is getting worse, long-term accumulation of environmental pollution has led to a variety of environmental problems. Countries around the world have begun to attach attention to the protection of the environment and promulgated a variety of environmental protection policies. Enterprises based on their own survival and development pressures have had to pay more attention to environmental issues; Experts in the field of Environmental and accounting have begun to study environmental protection, environmental accounting and other related issues. Therefore, environmental accounting came into being. Environmental cost accounting is of great significance to save enterprise cost and improve economic efficiency, so it plays an important role in the overall environmental accounting. If the environmental cost accounting research can make a breakthrough, it will give the boundless vitality and vigor into the development of environmental accounting.Given the importance of environmental costs on environmental accounting, adopted sustainable development as the basic point of departure, this article study deeply the environmental costs of enterprise accounting issues, such as the basic theory, the recognition, measurement and distribution, as well as information disclosure, and in light of the actual business does empirical research. This study can break through the traditional method of the limitations of financial accounting. To some extent, it contributes to the solving of the business environment problems. Moreover, with regard to the information disclosure of enterprise environment cost, this paper proposed opinion of an independent report on the environmental costs which makes specific improvements in the disclosure of information. At the same time, I suggest the government should play a leading role in order to enforce listed companies to implement environmental cost accounting as well as have information disclosure, and set up penalties claim mechanism of fake information disclosure.