Study Of The Environmental Costs Of The Export Trade

It is urgent to strengthen the environmental cost study of export trade for implementing the scientific concept of development and promoting the transformation and upgrading of the foreign trade enterprises. Since reform and opening, China's export trade develops rapidly, but the competitive advantages of low-cost, low-price expose its inherent limitations day by day. To a certain extent, such a low price is due to the incomplete environmental costs of export prices of the products. To change this situation, we must strengthen the accounting of environmental costs, so that the price of China's export goods can reflect the cost of its objective more accurately.The second chapter summarizes the domestic and foreign environmental cost accounting theory and practice, focusing on the concepts, classifications and measurement methods of environmental costs. The third chapter is the core content theory of this paper, constructing a model of accounting environmental cost based on the previous research with Chinese characteristics. The general model of cost accounting includes two parts——the cost of Environmental measures and the cost of environmental damage. It highlights the amortization of the emission rights when accounting the cost of environmental measures. It also emphasizes equivalent method to calculate the cost of environmental losses based on China's current system of charging fees. The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs. Chapter V is another focus of this paper. It takes Jiaxing sweater industry as an example basing on the theoretical model of Chapter III and analyzes environmental costs of export trade. The paper seizes two links of sweater production chain. On one hand, it calculates the environmental costs which has entered the business costs .On the other hand, it emphasizes on business costs which has not entered the external environmental cost. Overview the environmental costs, the ratio of which had been drawn into the environmental costs and environmental costs have not entered into is about 1:1.The fifth chapter also analyzes the double impact of internalization of environmental costs on the export trade. Chapter VI proposes some measures to fully internalize environmental costs and enhance the international competitiveness of the export trade under the new situation.Environmental cost accounting is a complex project. It is impossible to account the external environmental costs for one-step due to the imperfections of environmental regulations and accounting rules, as well as many other factors. Fully internalization of environmental costs is a final purpose of the research, what's done now is just a process of approaching the ultimate goal.