The Aluminum Environmental Cost Management System In Our Country

During the development of industrial society, human have created a great deal of material wealth, while this also brought serious pollution and destruction to the environment. After many pollution tragedies in the Western society, they began to treat environmental problems seriously. But our country now also has to face more and more environmental problems in the industrializing process. Western society experts began to study environmental accounting since1950s, they undertook ceaseless research trying to solve environmental problems. Environmental problems appeared in China since1970s, and Chinese experts and scholars also began to put concern on the research of environmental accounting, but the research was mainly focused on the concept and classification of environment cost. The research of the environment cost management system is rarely been seen in the literatures, the research on aluminum industry even hasn’t been seen. According to the ’Environmental information disclosure of the listed company Guide’, which is released by the ministry of environmental protection in2010, there are16types of heavily polluting industries in the document, and3of them relates to the aluminum industry. Under the country’s vigorously advocating to create a resource-saving, environment-friendly society background, and the same time that the research of environmental cost management on aluminum industry is blank, the research on the construction of China’s aluminum environmental cost management system has great practical significance.This paper introduces the current research on environmental accounting, environmental cost management from home and abroad experts at first. Then it introduces the whole process of aluminum production and the developing path of the aluminum industry in our country, discusses the process of bauxite, alumina and aluminum production and the relation with the environment. Then beginning with the analysis of the concept and content of environmental cost, the paper studied the practical content of environmental cost. After the field investigation, telephone interview and network information gathering methods, the paper gave a deep analysis of the present situation of China’s aluminum industry environmental cost management. Then it put forward the author’s viewpoint of the aluminum industry environmental cost management system construction. Finally, this paper put forward conclusions and suggestions on environmental cost management in China’s aluminum industry, hoping to have some influence on China’s aluminum industry environmental cost management. In the final part, this paper gave a objective remark on the weakness point, and indicated the direction of the following research.