The Study Of The Classification And Measurement In Environmental Accounting Costs

Rapid economic development greatly improved the living standards of the people, but environmental issues are also increasingly apparent.To solve environmental problems and strengthen environmental protection, government and business need to work together.In support of the government, enterprises should first strengthen environmental cost management, for the cost-effective environmental measure and fruitful applications.Since the late development of environmental accounting, environmental accounting is not perfect in all aspects, the biggest problem today is mainly reflected in the definition, classification and measurement of environmental costs. Therefore, this study will start in this point, in the past, scholars have conducted a lot of research in these areas, but generally reflect: studies are too scattered; research is too theoretical, poor operability; conclusions too broad and not concrete; various theoretical perspectives are too piecemeal. In this paper, in order to avoid these drawbacks, this paper will inherit basis of previous scholars related theories selectively, integrate my own point in this article through qualitative and quantitative analysis. Finally, the definition, classification, recognition and measurement of environmental costs will be more systematic, concrete, and operationalized.Specifically, firstly, through field research, consulting literature and foreign policy of advanced countries, taking example by the world’s leading enterprise in the sustainability, the costs related to the environment will be pooled; Secondly, in accordance with the "has happen " " is taking place " " will occur ", this paper will conduct general classification, and trying to be subsumed under existing accounting system; Furthermore, this article will use correlation analysis and causal analysis to define the cost levels and cost drivers, for the environment measurement and segmentation classification, to get a more accurate costs.This article will take a normative and empirical case study method, the one hand, the basic theory of the environmental cost of the system is described; the other hand, through surveys and statistics, the paper will collect some relevant data, to understand the actual environmental cost measurement and reporting case, in order to make reasonable policy recommendations. The article will divide into five parts, respectively, from the significance of the research background, the basic overview of environmental costs, including environmental costs, such as the definition and classification, measurement of environmental costs, and other aspects related to the recommendations.