Cost Of Enterprise Environment Under A Low-carbon Economy

Since reform and opening up, in the course of several decades of development, China’s economic level has been in the rapid improvement, and achieved remarkable economic success. With the economic development, it also appeared such as environmental pollution, climate change and other environmental issues at the same time. Today, around the world it’s all in promoting a low carbon economy, low carbon eco-friendly sustainable development, companies must take a number of steps to measure environmental pollution related costs, environmental costs. In China, the environmental cost accounting’s development for more than 20 years, and during that time, many experts and scholars to study. Environmental changes affecting environmental change and development of cost accounting and, therefore, in the low-carbon economy is developing today, we are the research on environmental cost accounting also entered a new process. In the context of a low carbon economy, this paper to study the enterprise environmental cost accounting in a low-carbon economy. Based on the perspective of a low carbon economy with practical and theoretical significance. First of all, the environmental cost accounting questions to help focus their environmental pollution, shoulder due social responsibilities, but also to enhance their competitive strength, very conducive to the integration of environmental cost accounting applied in practical work and, therefore, can speed up the development of environmental cost accounting. Secondly, the environmental cost in a study on low-carbon economy to improve and enrich the theoretical basis of environmental cost accounting in China and in the future when cost accounting standards as a reference. Chapter one is an introduction part introduces the research background, significance and research status of research contents and methods. Chapter overview of environmental cost in the low carbon economy, study of environmental costs in a low-carbon economy definition, characteristics and classification of the environmental costs of environmental costs. Chapter III describes the theory of environmental cost in the low carbon economy, introduces the environmental costs in the low carbon economy recognition, measurement, collection and distribution. Fourth chapter, we chose a steel company, chose the steel industry because of China’s environmental protection one of its main tasks is to strictly control the height of the iron and steel enterprise the carbon emissions and pollution on the environment. By a company of 2014-related environmental business, further verified in the previous sections on environmental cost recognition and measurement theory, collection and allocation of practicality and operability. Last fifth chapter proposed a low carbon economy to improve enterprise environmental cost accounting-related recommendations.