The Research On The Improvement Of Environmental Costs Accounting For NF Cement Company

In the past,China has created a miracle of sustained and rapid eco nomic growth.But the price of it is the increasing demand for natural resources and the deteriorating ecosystem.The increasingly serious environmental problems have begun to reverse restrict the sustainable development of the economy.As an economic mean s to protect the environment,environmental accounting has become a hot issue of research.The research on environmental costs is the basis and focus of environmental accounting,so environmental costs accounting as the starting point is the most importan t.Cement is an important raw material for infrastructure construction.Cement enterprises will discharge polluted gases,wastewater and waste residue in the production process.The damage to the environment has exceeded the ability of environmental self-remediation.At the same time,the cement industry has overcapacity.How to help cement production enterprises develop steadily under the dual pressure of capacity removal and environmental protection is an urgent problem to be solved.To solve this problem,we should not neglect the enterprise's environmental cost s,and bring environmental costs into the existing accounting system.Through the confirmation,measurement,distribution and report of environmental costs,we can help enterprises obtain comprehensive environmental costs information,provide basis for enterprises to control environmental costs and create environmental benefits,and help enterprises achieve sustainable development.Based on the analysis of the research trends of environmental cost s and environmental costs accounting at home and abroad,this paper systematically expounds the environmental costs accounting of NF Cement Company on the basis of sustainable development theory,natural resource value theory and externality theory.Firstly,the meaning,classification,confirmation,measurement and information disclosure of environmental costs are summarized.Secondly,the current situation of costs accounting in NF Cement Company is analyzed,and the existing problems of environmental costs accounting in NF Cement Company are found.The main reason is that NF Cement Company still uses the traditional accounting mode to calculate environmental costs.Finally,considering the actual situation of NF Cement Company,introducing Activity-Based Costing into environmental costs accounting,this paper puts forward countermeasures to optimize environmental cost s accounting of NF Cement Company,confirms,measures,distributes and reports environmental cost s,perfects the whole process of environmental costs accounting of NF Cement Company,and establishes environmental costs accounting system of cement enterprise system.It is of great significance for NF Cement Company to reduce environmental costs and risks and improve the competitiveness of enterpri ses.