Energy Class Enterprise Environment Cost Measurement And Disclosure Research Speciality:Accounting

Energy class enterprise in resources exploitation process， take up lots of resources fromharmful to the environment of the material， the pollution of the environment is the"investors"，to ecological environment caused by the great destruction. At present， ourcountry’s energy class enterprise’s economic accounting ignore its social economic activities ofthe environment caused by resource destruction， the cost is one of the important reasons forthe environmental pollution.Whether in the energy industry developing the environmental cost accounting ordisclosure environmental cost information， the main issue is how accurate measurement ofthe environmental costs of energy enterprise. Our country present stage of environment costfor energy enterprise research only stay in simple confirm environment cost of the contents ofthe stages， and put forward the measurement of the system without the method and model，this makes energy enterprises implement the environment of accounting is very difficult. Thisarticle puts forward the enterprise environment cost of energy of the measurement method andthe model is very necessary.This article from the actual， combining with the production of energy enterprisecharacteristics and rules， the energy industry environment for defining the cost structure，then proposes the energy industry environment cost the measurement methods and models，and according to the above analysis results and the practical case combining energydevelopment in the Northern Shaanxi to measure of environment cost study， puts forward theperfect environment cost of energy enterprise information disclosure and compensation policySuggestions.