Abstract
With the introduction of the reform and opening policy, China's industrialization process has been developing continuously, the number and scale of enterprises have increased year by year, and the economy has achieved rapid development. However, in pursuit of economic growth, enterprises have exerted a great impact on the environment, and the problem of environmental pollution and excessive consumption of natural resources has increased year by year. In view of the long-term stable development of the economy, the government has to require enterprises to carry out environmental protection. In this case, some of the accounting profession in Chinese scholars have put forward a science that related to environmental, we call it environmental accounting. From the perspective of protecting the environment, it requires the enterprises adopt the method of accounting, to reflect the enterprise of activities related to the environment, and hope to realize win-win situation of environmental protection and economic growth.
Based on their own Long-term development, enterprises have to take some measures to deal with increasingly serious environmental problems, therefore, in the production and business operation activities, a lot has happened such as environmental protection equipment investment, afforestation fees, waste disposal and environmental costs related activities, but how the enterprise account for these expenses, under the existing financial accounting system, there isn’t related basis. In order to accounting conveniently, most enterprises reckoned all the costs related to environmental expenditure in current profit and loss, not to allocate these environmental cost to the enterprise products, so it underestimated the cost of the enterprise. Considering lacking of the relevant written rules in the aspect of environmental accounting in our country at present, the author tries to build a set of environmental cost accounting system for enterprises in order to reflect the real costs of the business environment by research.
Based on the previous researches, this paper adopted the methods of questionnaire survey, literature review and normative research, to research the enterprise's environmental cost accounting deeply. First, in the beginning, the article introduced the background and significance of the research, and summarized the results at home and abroad; also, it put forward the research framework of this paper and researched the theory of environmental cost.
Secondly, the paper analyzed the current situation and the existing problems of our country enterprise environment cost accounting by the method of questionnaire survey, and pointed out the construction of the importance of environmental cost accounting system. Then it constructed a complete set of environmental cost accounting system from the aspects of the confirmation, measurement, recording and disclosure of environmental cost, and hoped to help the enterprise to calculate the environmental cost. At the end of the article, some suggestions are put forward to strengthen the enterprise environmental cost accounting.
Key words: Green accounting, Environmental accounting, Environmental cost, The system of environmental cost accounting
目录
1.1研究背景 (1)
1.2研究目的及意义 (2)
1.3国内外研究现状 (4)
1.4研究内容、研究方法及技术路线图 (9)
1.5本文的创新之处 (11)
2.1企业环境成本的概念及特征 (12)
2.2企业环境成本核算的内容与分类 (13)
2.3企业环境成本核算的理论基础 (15)
2.4企业环境成本核算的原则 (17)
2.5本章小结 (18)
3.1问卷调查 (19)
3.2企业环境成本核算现存的问题 (27)
3.3构建企业环境成本核算体系的必要性 (29)
3.4本章小结 (30)
4.1环境成本的确认 (31)
4.2环境成本的计量 (35)
4.3环境成本的记录 (39)
4.4环境成本的披露 (41)
4.5本章小结 (44)
5.1加强宣传力度增强企业环保意识 (45)
5.2建立并完善相关的法律法规 (45)
5.3制定环境会计准则并构建环境成本核算体系 (46)
5.4探索外部环境成本内部化的方法 (47)
5.5加强企业财务人员环境会计专业知识 (47)
5.6以点带面推行环境成本核算体系 (47)