Research On Environmental Cost Accounting Of H Environmental Technology Co.,Ltd

As the problem of environmental pollution becomes more serious,the environmental protection responsibilities of enterprises have also been strengthened.In order to pursue the synergy of economic benefits and social responsibilities,companies must comprehensively account for environmental issues arising in the production and operation process,and produce independent environmental cost reports,thereby improving the quality of environmental cost information disclosure,accepting social supervision,and improving market competitive advantages..Company H is a comprehensive utilization enterprise of waste resources.While recycling waste catalysts generated in the petroleum smelting process,it is also causing damage to the environment.Therefore,environmental cost accounting and information disclosure are imperative.Company H has a series of environmental expenditures in the daily production and operation process.However,because China does not currently have a system,a universal accounting system and accounting standards are used to calculate the environmental costs of the company.Therefore,there are still incomplete environmental cost confirmations.Problems of imperfect measurement,unaccounted separately,and environmental cost information not disclosed separately.In order to solve these problems,this article uses the methods of literature analysis,investigation and research,and case analysis to combine the production process and product characteristics of Company H,Reclassify the environmental cost issues in production and operation activities,and reflect environmental cost expenditures as environmental prevention costs,environmental maintenance costs,and environmental compensation costs.Through the combination of historical cost method and various measurement methods such as full amount measurement,difference measurement,and proportional classification measurement,the company's 2018 environmental costs are comprehensively and accurately calculated,and integrated into the existing accounting system in the form of secondary subjects.Finally,the environmental cost of the company is disclosed separately in the form of a sustainable development report.In this way,it is expected to help H company improve its environmental cost accounting system,coordinate economic benefits and social responsibilities,and improveits competitiveness in the industry.