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Corporate environmental cost accounting and control of Problems and Solutions

Of manufacturing enterprises in the environmental cost accounting and control,[link widoczny dla zalogowanych], one can effectively reduce energy and raw materials consumption, control and reduction of pollutant emissions; the other hand, enterprises can promote new materials, new technologies, new technology development and application, and improving the skill level and the whole manufacturing sector. Meanwhile, the establishment and implementation of its comprehensive, coordinated and sustainable scientific development concept is also important. This paper from China Union [link widoczny dla zalogowanych] collected.
First, the definition of environmental cost and its components
(A) of the definition of environmental costs
Environmental costs for environmental management of social, ecological construction, industrial pollution control and to cover the end of environmental supervision and management of resource consumption costs. To date, scholars have generally recognized international accounting and accounting circles of colleagues is often cited that, according to the definition of the concept of environmental costs from the Notice the position of accounting and reporting and requirements to pay the other costs. These three issues connected according to certain logical relations into one, expressing a complete thought, that is: Who had an impact on the environment, will come to be environmentally responsible, and thus should be the implementation of environmental objectives and requirements. By definition can be seen that the main business is environmental responsibility, that impact on the environment and to be environmentally responsible implementation of environmental goals and requirements are also businesses. In other words, the increasingly serious ecological crisis is a global business environment as in the past caused by the irresponsible behavior, therefore, environmental problems must rely on environmentally responsible corporate behavior,[link widoczny dla zalogowanych], and in order to enable enterprises to have this conscious sense of responsibility and actually take up this responsibility, they should be put in the maintenance, governance and improve the environment that occurred during the various human,[link widoczny dla zalogowanych], material and financial resources included in the consumption of all business costs.
(B) the environmental costs of the form
1. If the cost of comprehensive observation of the environment, three aspects form:
(1) the initial phase of access to natural resources, environmental costs.
(2) into production phase of the environmental costs.
(3) products into the circulation phase of the environmental costs.
2. If the distinction between cost components from the environment, the composition can be divided into the following seven aspects:
(1) access to raw materials cost of protection resources in the process.
(2) the cost of the production process of the environmental load.
(3) prevention of the production process of the environmental costs.
(4) environmental pollution in the process of selling products, the disposal cost.
(5) R & D in the environmental development costs.
(6) the cost of improving business environment.
(7) other environmental expenditures.
Second, the enterprise application environment plight of cost accounting and control systems
(A) environmental regulations imperfect
Environmental regulations can regulate the economic behavior of enterprises. In the economic society, profit is the first enterprise-oriented economic activities basic driving force or internal, there is no pressure from the social environmental regulations, environmental cost accounting can not be produced naturally within the enterprise, even though many of the consequences of perceived environmental impact measurement and disclosure large multinational corporations to environmental information, but also in its long-term economic development strategy under the guidance of acting, green (environmental) image and corporate long-term interests are closely linked. As environmental issues increasingly seriously by the international community, each country's environmental laws and regulations will be gradually increased. Since 1979 China has formulated the Law Despite the strength of these environmental laws and regulations on the protection of the environment played a very important role, however, the coverage of these laws and regulations are not comprehensive, the implementation details have to be clear, and practical operation of a large gap.
1993, the International Organization for Standardization (ISO) has developed a series of environmental management standards (ISOl4000 series), in ISOl4000 series of standards, has been formally promulgated in 8 standard, the most important ones are 5, including ISO14001 and ISO14012 These standards of corporate environmental management framework to make provisions in principle, on how to achieve the requirements of these environments provides a model for environmental management guidelines and in practice has some maneuverability. However, ISO14000 series of standards describes the problem of environmental costs can know that these standards are not explicitly enterprises must carry out environmental cost accounting, environmental costs are not provided for in the standard, so there is no environmental cost accounting consistency and comparability. Therefore, environmental regulations can lead to incomplete corporate environmental cost accounting and control difficulties.
(B) the accounting rules is not complete
Present The object of environmental accounting, the basic principles of environmental accounting,[link widoczny dla zalogowanych], environmental accounting assumptions, environmental cost, environmental information disclosure and other issues, the method has not yet unified. Because of the processing on the environment there is no uniform accounting standards, corporate environmental cost accounting, environmental cost and environmental cost analysis reports, according to the methods suitable for their own, are not comparable between the same industry. Can be said that environmental accounting issues facing the accounting profession is one of the biggest challenges, the difficulty lies: it is necessary to meet the increasing and changing environmental regulations (international, national, local), but also to establish and improve the accounting standards, but also with technology-related environmental monitoring and measurement.