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1、企业环境成本控制模式探讨（Discussiononenterpriseenvironmentalcostcontrolmodel）Modelofenterpriseenvironmentalcostcontrol2008-12-2015:10:18modelofenterpriseenvironmentalcostcontrolAbstract:environmentalcostcontrolreferstothebasicanalysisofenterpriseenvironmentalcostthroughtheinformationprovidedbytheac
2、countingofenvironmentalcost,theuseofcertainmethods,tocontroltheformationofallfactorsintheprocessofenvironmentalcost,needtomeetenvironmentalregulatoryrequirementsandthesustainabledevelopmentofenterprises,soastorealizetheeconomicandenvironmentalbenefitsofenterpriseenvironmentalcostcontrol
3、referstothe...Thebasicanalysisofenterpriseenvironmentalcostthroughtheinformationprovidedbytheaccountingofenvironmentalcost,theuseofcertainmethods,tocontroltheformationofallfactorsintheprocessofenvironmentalcost,tomeettheneedsofenvironmentalregulationsandthesustainabledevelopmentofenterp
4、rises,soastorealizethedualpurposeofoptimalenvironmentalbenefitsandeconomicefficiencyofenterprises.Foralongtime,someenterprisesinthedevelopmentprocess,inordertopursuea"excessprofits",attheexpenseoftheenvironment,hasbeen"pollutionfirstinproductionandmanagement,governance(ormanagement)and"
5、realpollution,viciousspiralvirtualgovernance".Inthiscase,bothenterpriseandsociety,thecostisoutofcontrol,individualenterprisesproducedbyprofit,usuallytothesocialloss,whichconcealedeconomicgrowthandecologicalenvironmentdamagedtheadversarialrelationship.Ourcountryenterpriseaccountingconcep
6、tofcostintraditionalaccountingiscurrentlyrelyoncostconcept,belongtonarrowconceptofcost,doesnotincludetheenvironmentalcostofenterprises,consumptionofresourcesandenvironmentalexpenditurewasnotconsidered,enterprisesonthemeasurementofenvironmentalexpenditureisalsoverysimple,suchasgreenfees,
7、finesandotherprojectsincludedintheenvironmentalpollutionduringtheoperatingexpensesorinactualexpenditure,orasdeferredexpensesinalargeamount,thisapproachhasgreatdefects.Oneisnottoconsidertheenvironmentalcostofconcealment,directlyaffectthedisclosureoftruefinancialachievementsofent
