Our country’s energy enterprise environment cost measurement and reporting issues research
Abstract
As a result of rapid development of energy enterprise, environmental quality have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind,the accumulated environmental problems have begun to show realistic and potential harm continuously. Energy enterprises as one of the sources of pollution, as the vital cause of environmental pollution, it is the time for enterprises to undertake the duty of environmental protection. Enterprises have already had to pay more attention to the environmental question on the basis of the pressure of surviving and developing, the environmental accountant arises an the historic moment. And the environment cost is economized and significant with the improvement of the economic benefits the cost of enterprises, therefore that has determined its status and function in the whole environmental accountant.
Because of the above-mentioned situation, this text regards the regards the measurement and disclosure of enterprises environment cost as the main theme of studying. Break the traditional financial accounting limitations, make the enterprise put this part long neglected cost into daily accounting scope, favors the enterprise to make the correct production decision-making.
This paper mainly content as follows: firstly the enterprise environment cost basis theory is introduced, Next to the enterprise environment cost measurement and reporting issues is analyzed, Finally, according to the problems existed, put forward the corresponding countermeasures.
Key Words: Environmental costs; Environmental costs measurement; Environmental costs disclosure
Type of Thesis: Applied Research
