Study Of Environmental Cost Accounting Methods

As a result of rapid development of modern industrial society ,natural environmental quality have been destroyed seriously and have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind .The accumulated environmental problems have begun to show realistic or potential harm continually.As the vital cause of environmental pollution,it is up to enterprises to undertake the duty of ervironmental protection.However,due to neglecting the ecological environment,the traditional accounting focuses on reporting the economic relations among enterprise ertities or inside enterprise and accounting production elements with money measure and transaction price,while excluding resources and environment from accounting system just because they aren't the ptoduction of mankind's labor.This has resulted in exaggerated income and encouraged enterprises to pay a high environmental price for short-term benefits. Simultaneously,on the guide of the accepted accounting principles,the traditional accounting hasn't effectively disclosed the influence of activies of enterprises' production and operations on environment ,thus leading to the sharp rise of environmental cost.lt is according to the background and by focusing on accounting,that the thesis has studied the the Environmental Cost Accounting of enterprises,finally established its norm.The thesis consists of three sections.The first section is related theory of Environment Cost Accounting. First ,the section talks about the seriousness of environment damaging and elaborate the nature of environment problem and illustrate the relationship between environment and continuing development ,so we should persevere in continuing development strategy , Thereby it illustrates the essentiality that the environment cost accounting comes into being .Then,the section talks about the theory base of the environment cost accounting and coming into being and development of the environment costaccounting.Finally ,the section illustrates the essentiality of establishing the environment cost accounting.The second section is means of Environment Cost Accounting. Beginning with the concept of environment cost and several concerning important concepts, this part gives a detailed study to the categorizing of environment costs, puts forward my own categorizing method and deepens the exploration of environment cost including its identification standard and hypothesis. Finishing it I continue to study the calculation of the environment cost including the fundamental principle, method and concrete content. Basing the above analysis, I further analyze its accounting treatment which is very important in application and concerns the designation of the account item, the calculation of the account and the summarization and distribution of the environment cost. Then I devise a case for the accounting treatment of environment cost so as to enhance the maneuverability. Finally I probe into its exposure in the financial statement and advance the respective exposure methods, either separately or with the other items.The third section in the article is the proposal about the environment cost accounting which is implemented in China .First,the section illustrates the condition of environment cost accounting implemented in China .Then,on the basis of our country condition , the section proposes the law guaranty of environment cost accounting implemented in China.Finally , the section proposes drawing up the environment cost accounting norm .In our country , the accountancy norm is drown up by the Ministry of Finance , which have very powerful authority .In order to make the environment cost accounting genuinely come into reality, we have to draw up the relevant norm .1 draw up an environment cost accounting norm draft in the article.