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Environmental cost accounting refers to the process of environmental cost accounting confirmation result quantitative and, the adoption of a certain attribute and measurement unit, quantity and amount will be calculated, determine and reflect the process. Most of the environmental costs can be directly measured by money, and properly using some physical or technical measurement form. But due to the diversity and particularity of environment cost in the enterprise, some environmental costs need to adopt the following methods for monetization appropriately.

(1) for the prevention and control of environmental cost method 'refers to the enterprise in order to avoid environmental hazards and the preventive expenditure as minimum cost of environmental damage, eliminate and reduce the harmful effects of environmental pollution are willing to bear the fees for measurement methods of environmental costs in advance. It is important to note that in the prevention or treatment of environmental pollution effect can, under the situation of environmental quality standard, the prevention and control of environmental cost method should be adopted by way of various kinds of method of the lowest cost. The cost before implementation to carry on the effective measures to prevent and control pollution, can be considered as enterprise to bear a cost in the future. Prevention and control of the cost burden may have a different way, it can be taken by the companies in advance to buy and install, environmental protection equipment is used to automatically eliminate pollution can be taken to establish specialized processing enterprises to focus on pollutants and paid by the polluting enterprises handling this way, can also take the victim to buy environmental protection equipment and compensate by polluting enterprises.

(2) the environment recovery cost method, refers to restore due to environmental pollution and destruction of the cost of productive assets measured to estimate the cost of environmental pollution. Such as some companies will waste, harmful raw materials piled up on a piece of ground, or harmful material will be stored in underground, so for a long time will affect the ecological environment, in the presence of the harm obvious and inevitable requirement enterprises take some measures to restore or update, these will naturally occur certain expenditures. And enterprise should be carried out on future possible hazards corresponding estimates, and should begin before pollution, estimates the amount according to the technical requirements shall be determined.

(3) the opportunity cost method, opportunity cost is to use computing resources value method. The use of environmental resources there is a lot of plan, the purpose of the selection of each enterprise is a profit opportunity, and amount of profit generated by this opportunity, as the cost of another opportunity. Will arrange special purpose, some resources away from other purposes or loss caused by the price, is the opportunity cost of the resources. In the case of no market prices, the cost of resource use can use alternative 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。