analysis of how to do the accounting treatment of corporate environmental costs（如何分析企业环境成本的会计处理）.docVIP

Analysis of how to do the accounting treatment of corporate environmental costs Abstract With the rapid economic development, China’s worsening environmental pollution phenomenon of environmental issues on China’s accounting system posed a challenge, ask us to environmental accounting into the accounting system; requires us to develop accounting standards on the environment; requires us to include elements of environmental accounting accounting content range; requirements of accounting information, including environmental information should be included, while China’s current building in the environmental accounting system has not yet started, and no content included in the accounting of environmental accounting precedent, this paper the costs associated with environmental issues Chuqian analysis. Keywords environmental cost accounting a business environment to confirm the accounting cost accounting concepts and theoretical basis for environmental costs is defined as a particular commodity production activities, from resource extraction, production, transportation, use, recycling to the process, solutions to environmental pollution and ecological damage the full cost. cost accounting is to obtain the total cost and unit product cost accounting cost accounting all production of environmental economic measurement is economic activity, according to market prices to internalize the external effects from the environment and the economy starting the relationship, the economic activities of the internal and external factors combine to form the cost effects of the use of monetary analysis, the calculation due to the environment brought about by the loss of social costs and production costs within the enterprise into the accounting of an economic measure area, measurement and reporting is an important means of influence outside the enterprise, so the theory is to promote social cost environmental cost accounting system to establish an important theoretical basis.