Research Enterprise Internalization Of Environmental Costs

The production of the enterprise has a close relationship with the environment. As the development of economy, the pollution problem has increasingly aroused people's attention.In order to solve the problem of environment management, Environmental Accounting has been raised, which is the development of the Traditional Accounting. Although the research of Environmental Accounting has gained notable achievement in many aspects, there are still a great deal of different views on the related problems of Environmental Accounting.One of the main purposes of the research on Environmental Accounting is to make the enterprise pay attention to environmental cost, explore the method of environmental cost control and management, and combine them with its production, so that environment and the enterprise develop with each other harmoniously.Under this circumstance, the author begins to think deeply the theme of environmental cost internalization.The production of manufacturing industry is the main reason for pollution. On the basis of Traditional Accounting, the main task of Environmental Accounting is to explore the method of environmental cost internalization.In this thesis, the author discusses related problems about environmental cost internalization, including definition of environmental cost and its internalization, theory and necessity of environmental cost internalization. Furthermore, the author puts forward specific suggestions as how to put environmental cost internalization into effect in our country.There are six chapters in this thesis.Chapter 1 Definition of environmental cost and environmental cost internalizationAt present, there are lots of different views on the definition of environmental cost and environmental cost internalization both in our...