企业环境成本核算模式的构建Constructionofenterpriseenvironmental

企业环境成本核算模式的构建（Construction of enterprise environmental cost accounting model）

Construction of enterprise environmental cost accounting model Construction of enterprise environmental cost accounting model 2009-02-03 21:56:17

First, the meaning of environmental costs

For a long time, environmental resources, as a special factor of production, have been excluded from the field of economics, not to mention the cost of investigating environmental factors. The air and water pollutant carrying capacity (Assimilative Capacity), landscape function and other environmental resources, because it has the function of intangibility, possession and use of non exclusive and indirect consumption, are excluded from the range of assets, the cost is not estimated. With the development of economy, the problem of environmental cost accounting has been put on the agenda. But at present the theory about environmental cost connotation, unable to agree on which is right view. From the domestic and international literature, the discussion of environmental cost often has its specific foothold, and it is difficult to give a consistent definition of environmental cost.

The United Nations Statistics Office (UNSD) environment cost concept the system of integrated environmental and economic accounting published in 1993 includes two parts: (1) to reduce the number of natural resources consumption and the quality loss caused by the value of natural resources; (2) the actual expenditure in environmental protection, i.e. all expenses incurred to prevent environmental pollution and restoration of natural resources to improve the environment, the quantity and quality and the occurrence of various expenses.

The environmental services agency believes that environmental costs include: (1) traditional costs such as capital, equipment, materials, labor, materials, facilities, structures, and liquidation values. (2) potentially hidden costs, including the control of environmental costs, such as notification, reporting, monitoring, testing, research, modeling, repair, bookkeeping, planning, training, examination, writing, labels, preparation, protective equipment, medical inspection, insurance, financial security, environmental pollution control, feedback, leakage stormwater management, waste management and tax; the upfront costs, such as compensation, site preparation, site design and development, procurement, construction and installation costs; the cost of late, such as closing severance payments, inventory disposal costs, after the closure of the custody fees, site investigation costs; voluntary environmental costs, such as community relations, poverty relief, monitoring, testing, training, auditing, ensure supplier quality, report (annual environmental report), insurance, planning, feasibility study, repair, recovery and environmental research, R & D, habitat and wetland protection, land planning, and other environmental projects, financial support for environmental organizations or researchers. (3) or cost, including future compliance costs, fines, reactions to future laws, repairs, property damage, personal injury compensation, legal costs, damage to natural resources, and economic losses. (4) the relationship between image and cost, including corporate image, customer relationship, and the relationship with the investors, and the insurance company, and experts and workers, relationship with suppliers, and credit relationship, and community relations, and the relationship between control etc..