The Research On The Improvement Of Environmental Costing For Hualing Liangang Enterprise

Since the reform and opening up,China's rapid economic development,this extensive economic growth mode has deeply hurt our human survival environment,haze,pm 2.5 and a series of fresh words into people's eyes,increasingly serious environmental problems have become the bottleneck of the sustainable development of the world economy,It has been highly valued around the world,and taking into account the sustained and steady economic growth and environmental protection will be a good solution to break the bottleneck.The practice has proved that economic means can play an irreplaceable role in the process of environmental protection.Environmental accounting is a branch of accounting theory and an economic means of environmental protection.Iron and steel industry is the pillar industry of the economy,but also a high energy consumption and high pollution industry,how to help iron and steel enterprises in the steady development at the same time reduce the damage to the environment has become an urgent problem,through the confirmation,measurement,distribution of environmental costs,environmental cost report,for enterprise managers to control environmental costs.This article adopts the method of case study,based on the dynamic research of environmental cost and environmental cost accounting at home and abroad,the sustainable development theory,the social total cost theory and externality theory as the foundation,to build the theory of environmental cost accounting system,then,taking Hualing Liangang enterprise as a case study,the paper analyzes the current situation of environmental cost accounting of the enterprise,and finds that there are a series of problems,such as incomplete confirmation of environmental cost,inaccurate measurement and unreasonable distribution.Finally,according to the actual situation of Hualing Liangang enterprise,the original environmental cost accounting system is improved,a new model of enterprise environmental cost report is put forward.The environmental cost is classified,measured and reported in detail,and the whole process of environmental cost accounting is clarified.It is of great significance to reduce the cost of the enterprise environment,produce environmental cost benefit,and improve the competitiveness of the enterprise.