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2.1 the meaning of environmental cost accounting

Environmental cost is also known as green cost, the United Nations international accounting and reporting standard intergovernmental expert working group meeting 15 files the announcement of the position of environmental accounting and financial reporting on environmental cost is put forward, the definition of 'cost refers to the environment, and the execution of enterprises and environmental objectives and requirements of other costs.'

Sustainable development thought, the environment cost accounting as an important part of environmental management accounting, is the enterprise environment cost information to confirm, the collection, processing, analysis, report and the standardization of the use of information processing procedures.

Environmental cost accounting is the accounting, the environment and sustainable development thought organically, the currency as the main unit of measurement, according to the relevant laws and regulations, research the relationship between economic development and environmental resources both, to determine the prevention and control of environmental, development and utilization of the related cost, through the true effective value management, thus achieve the goal of the harmonious development of economy and environment.

2.2 the origin and development of environmental cost accounting

In the 1970 s, with than mons and marin in Britain have been published in the journal of accounting research on the social cost of pollution control switch and the pollution problem of accounting for the logo, some western economists set out to research the coordinated development of economy and environment problem, environment accounting theory gradually into people's horizons, for the research of environmental cost accounting pulled open heavy curtain. Countries have established suitable for the country's environmental accounting system, our country has also been established in March 01 'green accounting committee', in June the same year accounting society of China established the professional committee of environmental accounting.

2.3 the meaning of environmental cost accounting

2.3.1 conform to the requirements of the strategy for the sustainable development of environment and economy

As countries gradually will sustainable development as a new development strategy, higher demand for enterprises to produce. Sustainable development strategy, enterprise environment with the new economic thought patterns related factors fully fusion in the accounting system, through the establishment of environmental cost accounting, which evolved into reflect the requirements of the sustainable development 'environment - economic accounting system', to truly reflect the situation of the national economy and social development, in favor of the government, the enterprise comprehensive decision on environment and development, realize the adjustment of the national economic indicators as well as to the goal of full compensation of environmental resources consumption, to achieve economic and environmental 'win-win' 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。