Recognition And Measurement Steel Enterprises Environmental Costs Under The Full Cost Accounting

In recent years,China’s economic development has made remarkable achievements,but the contradiction between economic development and environmental pollution are also increasing.Iron and steel industry as a typical representative of heavily polluting industries,its production process consumes a lot of energy but also accompanied by a series of serious environmental pollution problems.In 2015 "Thirteen Five-Year Plan" formulated by the state put forward to promote cleaner production,and promote the development of low-carbon green recycling system.Based on the Outlook of Scientific Development of the green production and the background of harmonious development between man and nature,steel companies should be committed to preserving enterprise development and environmental protection harmonious unity.Of course,it can not do without this support of environmental accounting,and the core of environmental accounting is recognition and measurement of environmental costs.Basing on the above background,this paper takes recognition and measurement of environmental costs of steel companies as a research topic,and which introduces full cost accounting.Firstly it describes the background,purpose,significance and research content,research methods of the article,and summarizes the corporate environmental costs related literature konwing of current research results of environmental costs,which leads to the Topic Recognition and measurement steel enterprises environmental costs under the full cost accounting;Secondly it describes environmental costs theories and internal and external motivation of recognition and measurement of environmental costs.Again a comparative analysis of the four environmental cost accounting methods confirms the advantages of the full cost accounting and measurement of environmental cost,as well as recognizes the principle of measurement methods and proposed environmental costs;and then basing on the analysis of iron and steel enterprise environment accounting cost and problems of the current situation.costs full cost accounting resistance,the proposed introduction of costs full cost accounting resistance on iron and steel enterprises recognition and measurement of environmental is necessary and iron and steel enterprises in the full cost of the environmental is re-classified according to internal and external environmental costs.Finally the theoretical research of full cost accounting confirming and measurement of environmental costs is applied to steel companies BaoShan iron and steel actual case studies.In basis of BaoShan iron and steel Company profile present environmental brief costing analysis,the full cost method of its recognition and measurement of environmental costs can be used,and the results were analyzed and summarized then to make some policy recommendations to promote enterprise through scientific and rational recognition and measurement of environmental cost to get a more comprehensive environmental cost information.It can ensure environmental protection and business interests of harmony and unity,and ultimately to achieve sustainable development.