Research On Measurement And Disclosure Of Environmental Cost In China Enterprise

Along with our country economy’s fast development, the environment question alsoday by day prominently appears comes out, already became one which of importantquestions the government and the community pays attention. Solution environmentquestion, not only needs to support of the government, but also needs to strengthen themanagement.This paper adopts the method of combining normative and empirical research, on theone hand, descript the basic theory of the environmental costs; the other hand, collect therelevant data through surveys and statistics, to know the actual situation of themeasurement and disclosure of corporate environmental costs.There are five chapters in this paper, and the main contents are as following. Chapterone is exordium, it mainly describes the writing background, recent research progeny, theresearch method, content, innovation and limitation of this paper. Chapter two introducesthe basic theory of environmental cost, such as the basic concepts and theoretical basis.Chapter three introduces the measurement of environmental cost in company. It Includes:the basic theory of the measurement of environmental costs, the accounting treatment ofenvironmental costs and environmental cost measurement model and analysis. Chapterfour is the disclosure of the environmental cost. We analyst the data of the prospectus andfinancial statements in2010to know the basic situation of disclosure of environmental cost.Chapter five is the recommendations and conclusions. Summarize the main points of thispaper, and make recommendations on the development of environmental cost. I think wecan do something from five aspects, such as try to establish a correct concept ofcost-effective, internalize external costs, establish the management model of the modernenvironmental costs, improve the environmental laws and regulations and determine thenorms of the environmental costs of disclosure.