作业成本法下企业环境成本的核算机制的构建-AtlantisPress.PDF

Advances in Economics, Business and Management Research (AEBMR), volume 34 2nd International Conference on Financial Innovation and Economic Development (ICFIED 2017) Under the Activities-based Costing method of the construction of environmental cost accounting Wang Wanji1,a,* ,Tang Wangwei2,b 1 School of Management,Wuhan University of Technology, Wuhan ,Hubei,China 2 School of Economics, Yangtze University,Jingzhou, Hubei,China aemail:School8855@163.com, bemail: angwanwei8855@163.com *Corresponding author Keywords: Environmental Cost; Accounting Recognition; Measurement; Cost Control Abstract. The current problems of environmental cost accounting treatment are not conducive to the commitment of environmental responsibility, but also detrimental to the construction of environment-friendly society.Institutional barriers to environmental cost accounting will also hamper the effectiveness and sustainability of the business. This paper analyzes the problems existing in the aspects of confirmation, measurement, disclosure and accounting of environmental costs due to the lack of laws and regulations, and further puts forward some suggestions for improvement based on the problems. At the same time, this paper uses the Activity-based Costing method to optimize the existing accounting methods according to the production links.Through this method can accurately account for all aspects of the corresponding environmental costs, clear the responsibility of the independent departments of the cost, is conducive to enterprise environmental cost control. 作业成本法下企业环境成本的核算机制的构建 1,a,* 2,b 王万吉 ，唐王维 1 武汉理工大学管理