Environmental Cost Studies

The problem of environment is not a newly proposed subject. Since the beginning of industrialization, this problem has been a difficulty to the all countries and to all the enterprises. How to solves it through the accounting efforts is also a difficulty to the person works not only in theory-researching but also in practicing.The threat of the environment aggravation is increasingly outstanding, and every country has got on to the serious outcome. The malpractice of the government and the market is the main reason to the environment aggravation, how to improving the quality of the environment by the financial measure is the core contents of my thesis. The thesis embodies three parts: The first part is mainly discuss the reason of the environment aggravation, then introduce the dispute of the classification of the environment cost, finally expound my classification of the environment cost: capitalization cost , expense cost, foresight environment cost; The second part is emphasis of my article, and it discusses the accounting management: firstly, it canvasses the hypothesis of accounting, then researches five principles of the accounting computation, after that the thesis probes the criterion of the three environment cost's accounting calculation ,finally the thesis discusses the allocation method of the period environment cost-ABC method and adduce the specific instance of the ABC method. The accounting calculation is the most important part of the environment accounting, and it is the premise of the environment cost management and the compiling of the financial reports. The last past of the article is discussing the demonstration of the information environment cost for the present. There does not have the unanimous measure and format in practice, but there are some parities or regulations in the mass. The demonstration of the information environment cost mainly contains there modes: monetary information, it is the cost information revealing by money; the non monetary information, it can supply us a detailed acquaintance of the environment cost; depiction of the environment cost, it mainly...