关键词：环境成本；环境成本核算；完全成本法；作业成本法；
Abstract
In recent years, the environment question has become one of focal point questions which the humanity pays attention. Enterprise's behavior has received many aspects the restraints, the environment cost has become in the enterprise cost of operation the noticeable part, the enterprise strengthens the environment cost control the pressing more and more to be strong.The enterprise environment cost is refers in line with to the environment responsible principle, because the influence which creates to the environment the measure cost which requests to adopt as well as the enterprise carries out for the management enterprise activities other costs which the environment goal and the request pays. The enterprise environment cost control is refers to the enterprise to utilize a series of methods and the method, produces to the enterprise manages the entire process, involves one kind which the related ecological environment each kind of activity implements to be for the purpose of enhancing the economic efficiency and the environment benefit restraint management and the tradition cost control compares, the enterprise environment cost control has the integrity, the extroversion and the competitive characteristic.Aspects and so on environment risk which from the enterprise sustainable development, own profit goal as well as the enterprise face looked that, the enterprise has the essential enhancement environment cost control.
Although the present our country enterprise environment cost accounting has obtained some result, but compares with the Western country also has the very big disparity. This article has made some preliminary discussions to the enterprise environment cost accounting method, specially in the applied analysis, has enumerated the overseas some calculation environment cost example, the goal is seeks the enterprise environment cost accounting the advanced method, provides some countermeasures and the suggestion for our country enterprise environment cost accounting, hoped our country Enterprise acts according to own characteristic to analyze the improvement, applies in the actual environment cost accounting.
First of all, this paper summarize the characters of the research harvest inside and outside;then comment the concept and classification of environmental cost;Thirdly, the recognition and measurement of the environmental costs are discussed,then sum up two calculated methods(FCA and ABC); Then, compaired with the two methods on their advantage and disadvantadge; Furthermore, the article lists some questions of carrying out calculation environment cost in China. In the end, present some suggestions to the construction of environmental cost checking system in China.
