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June2010,Vo1.6,No.6(SerialNo.61) JournalofModernAccountingandAuditing,ISSN1548-6583,USA
Theviewsandcontrolofenvironm entalcost
SONG Chuan.1ian ,HAN Li—rong2
f1EconomyandManagementCollege.ChangchunUniversityofScienceandTechnology,Changchun130022.China
2.ManagementCollege,JilinUniversiyt,Changchun130022,China)
Abstract:Thisarticleexplorestheconceptofcompanyenvironmentcost,itsclassificationandfeature,and
pointsoutthedifficultyforcompanytocontrolenvironmentcostactively.Itofferstheopinionthatenvironment
costinregionaleconomydevelopmentshouldbecontrolledbytakinggovernmentasthecenteranddiscussesthe
controlfocus.
Keywords:environmentalcost;government;control
1.Classificationofcompanyenvironmentalcostandthediffi cultyincontrollingit
ItispointedoutinPublicnoticeonthestandingofenvironmentalaccountingandreportmadeinthe15th
meetingamongtheheadsoftheUnitedNationsInter—governmentalPanelthat,environmentalcostreferstothe
expenditure spenton environmentalimpacttomanage company operation and othercostgenerated by the
company to carry outenvironmentalrequirementbased on theprincipleofenvironmentresponsible.The
environmentalcosthereafterreferstotheenvironmentcostofthecompany.
I.1Divideasperenvironmentalcost’soccurringtime
Seeingfrom occurringtimeofenvironmentalcost,itcouldbedividedintoenvironmentalcontrolcostand
environmentfailurecost.
Environmentalcontrolcostistopreventortostopcompany’soperatingbehaviorhavingpossiblebadimpact
onenvironment.Itreferstovariousexpendituresoccurred tofulfillcompany’sobligationon environment.Its
concreteexpressioniscapitalexpenditureonthepurchaseofenvironmentalprotectionmachineandcostspentto
maintainnormalrunningofenvironmentalprotectionmachine,cleaningexpenditureonimprovementofprocess
tomakeexhaustwithin standardandtrainingcostto achievecleaning production standard,etc..Generally
s
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