Research On Environmental Cost Accounting Of L Papermaking Enterprises

In the rapid development of modern times,with the steady improvement and continuous updating of the level of basic science and manufacturing technology in our country,the demand for materials of mankind is also increasing.This has led to the endless demand and destruction of natural resources.Under this influence,natural resources and material energy continue to decrease,while waste and pollutants are discharged into the natural environment and cause irreversible damage.The deteriorating natural environment has begun to have an impact on human daily life and bring disasters.Under the common appeal of experts and scholars in many industries and fields,governments of various countries are paying more and more attention to related environmental issues,and constantly formulating and promulgating environmental-related laws,policies and measures to limit the discharge of pollutants in order to realize natural resources Healthy and sustainable development.As the government and all walks of life continue to strengthen the awareness of environmental protection,how companies can reasonably and effectively control the impact of their own production and business activities on the environment is a practical issue that cannot be ignored.This article firstly uses the literature research method,combined with relevant domestic and foreign literature,to give a detailed explanation of the current academic circles on the concept,confirmation and measurement of environmental costs.Subsequently,the relevant concepts and the basic theories used were explained,and then contacted with the relevant status of the L papermaking enterprise,analyzed its production process and pollutant treatment methods,and found that most of the current papermaking enterprises’ environmental cost accounting is more It analyzes the phenomenon of ex-post governance and explains the shortcomings of the method,so as to illustrate the advantages and feasibility of environmental cost accounting combined with life cycle costing.On the one hand,it is possible to understand production costs more accurately and intuitively,and rationally allocate enterprise resources to adopt better solutions,which will bring long-term benefits to the enterprise.On the other hand,with the advent of the era of big data and the intelligentization of related production equipment,companies have sufficient capabilities to track and control data related to environmental costs.In this paper,taking the L papermaking enterprise as an example,it analyzes the problems in the accounting of environmental costs and finds that it has hardly depreciated related scientific research expenditures and related environmental protection equipment.The products are discarded after consumption.The cost of damage caused by the environment is included.Subsequently,this paper uses the life cycle cost method to calculate the environmental costs of the L paper company’s R&D investment,raw material procurement,product production,pollution control,and waste recycling,and finally uses the activity-based costing method for allocation and collection,and analyzes L papermaking enterprises have made a large investment in the prevention and treatment phase of the environment,and focused on the treatment of sewage,indicating that the current focus of L papermaking enterprises should still be to reduce environmental load through energy conservation and emission reduction,and to achieve an increase in comprehensive income.Finally draws a conclusion,and provides corresponding improvement ideas from the perspective of the government,enterprises,and related accounting practitioners,and analyzes the deficiencies of this article.