A Study On The Environmental Cost Model For The Measurement Aapplication Based On The Whole Life Cycle Theory

With the rapid development of the global economy, increasing population, natural resource depletion and environmental pollution problems have become increasingly serious.Enterprises have been a destroyer of the environment for a long time, In order to pursue the maximization of economic interests in the development of product design, material procurement, production, sales and use, recycling, waste gas processing chain, companies generally take into account of the economic benefits generated by all aspects, but neglect of their environmental impact. With the increasingly serious environmental pollution, strengthen environmental protection, rational use of natural resources has become the consensus.Therefore, enterprises must strengthen environmental cost management, measurement and accounting of environmental costs is particularly important.This article from this reality, lead the whole lifecycle theory into the study of the environmental costs, based on full knowledge of the environmental costs of domestic and international research dynamic. Firstly, introduces the connotation of the whole lifecycle theory, explores the meaning of lifecycle theory of environmental costs combined with the definition of environmental costs, classifies the whole lifecycle environmental costs,introduces the measurement methods of lifecycle environmental costs. Secondly, explores the confirmation methods and processes of environmental costs based on lifecycle theory,establishes a econometric model of the whole lifecycle environmental costs, and the disclosure of the whole lifecycle environmental costs are described. Again, S refinery in northern Shaanxi, for example, applies the whole lifecycle environmental costs econometric model,accounting the lifecycle environmental cost of S refinery. Finally, presents the environmental cost control measures from the perspective of whole lifecycle...