Study On Environment Cost Accounting System Of Iron And Steel Enterprise In China

With the sustained and rapid development of national economy, thesteel industry is also a certain degree development. However, there is a series ofserious environmental problems with development of the iron and steel industry. Itconsumes large amounts of energy resources,at the same time, it also causes greatimpact on the environment. Under the background of implementing the scientificoutlook on development and building the harmonious society, one of starting pointsfor the sustainable development of iron and steel production enterprises is maintaininggood natural environment and social environment. Obviously it needs the support ofenvironment accounting. The core part of the environmental accounting is theenvironmental cost accounting, which has an important meaning to improve the costsavings and economic benefits. If the research on environmental cost accountingmake a breakthrough, it will inject more vigor and vitality to the development ofenvironmental accounting. Meanwhile it can promote the iron and steel enterprises toassume social responsibility actively and fulfill the obligation of environmentprotection and finally realize the unity of economic efficiency of enterprises andsocial environment benefit.From the angle of the micro-enterprise internal management, the paper studyenvironment cost accounting and report of iron and steel enterprises on the basis ofresearch achievements at home and abroad.Firstly, introduce the research background, research achievements aboutenvironmental costs at home and abroad, the research purpose, significance andresearch methods. Secondly, study and summarize the concept and content ofenvironmental costs, as well as the influence of the internalization of environmentalcost, which is to provide theoretical basis for environmental cost accounting andreport. Thirdly, according to the production process and characteristic in iron and steelenterprises, it has been clear about the necessity of enterprises to establish newenvironmental cost accounting system on the basis of analyzing of the limitation ofthe current environment cost accounting pattern. Set up the iron and steel enterpriseenvironment cost accounting system, determine the environmental cost confirmationstandard, put forward the corresponding measure according to the different features ofinternal environment and external environment cost, and carry out the Activity-BaseCost (ABC) based on the life cycle for distribution of environmental cost. Standardizeenvironmental cost report and taking Baogang as an example to verify the feasibilityof environmental cost accounting system and report. Finally, find problems andobstacles of environmental cost accounting in our country and learn from the foreignenterprises’ experience, and try to put forward some suggestions and ideas on thefuture development of iron and steel enterprise environmental cost in our country.