Research On Environmental Cost Accounting Of X Steel Corp Prouducts Limited Company

With the rapid development of the national economy,steel enterprises have also developed a certain degree.At the same time,the contradiction between economic development and environmental pollution is intensifying,the iron and steel industry as a typical representative of heavy pollution industry,its production process consume large amounts of energy at the same time accompanied by a series of serious environmental pollution problems.Therefore,it has become the consensus of the international community to strengthen environmental protection,maintain ecological balance and realize sustainable development of human society.The production and manufacture will destroy the ecological resources and cause the environmental pollution,and the enterprises that produce the heavy pollution should bear the corresponding responsibility for the natural resources consumed and the pollution generated.In this context,is a starting point for the sustainable development of iron and steel production enterprises at the same time of chasing benefit maximization,the corresponding take social ecological destruction and environmental pollution caused by the responsibility,detailed accounting cost occurring in the process of enterprise production environment,as far as possible to control environmental cost,achieve in obtaining economic benefits at the same time,maintain the ecological balance,social responsibility,protect the ecological environment.First of all,this paper introduces the research background,purpose and significance,by looking for related research literature at home and abroad,analyzed and compared,find out the same and different domestic research and foreign research results,then this paper derived the theoretical basis of the lessons;Secondly,from the domestic and foreign research results put forward the meaning of environmental cost,and introduces the environmental cost accounting,including the recognition,measurement of environment cost,the collection and distribution,the disclosure of the environmental cost report and a series of content.X steel company as the research object,this paper introduces the environment pollution and the status of the environmental cost accounting,analysis of the current calculation of the cost of the environment,the reasons of the problems,and to establish a set of the necessity of environmental cost accounting system.Then,on the basis of the theory and practice of environmental cost confirmation standard,environmental cost accounting system of iron and steel company X build,and maintain the environmental cost accounting system,a series of security measures.Finally,the conclusions and shortcomings of this paper are obtained.