Discussion on Environmental Cost Accounting and Environmental Cost Control

摘要

This article demonstrates the situation that the demand for environmental accounting is increasing and the relevance of environmental accounting information is becoming significant. Then it discusses the difficulties confronting in China now, which include the lags behind of theory research, the lack of systematical research and the lack of imposed environmental cost control. It puts forward the suggestions that we should apply environmental cost quota control to ensure sufficient environmental expenditure, apply a systematic method that combines accounting and statistical ways to calculate enterprise explicit environmental cost and enterprise implicit environmental cost respectively, and then publish the environmental cost information both in the balance sheet and off the balance sheet.