摘要：随着经济活动的急迅成长，工业生产污染越来越严峻，人类赖以生存的自然资源环境迅速恶化。只有保护环境才是长久的发展之计。环境会计相关已成为会计学的热点问题之一。而环境成本又是环境会计学中最基本的问题，环境成本对企业成本节约以及经济效益提高都有着重要的意义。因此，环境会计研究的根本是对环境成本会计进行研究。本文主要以环境成本为核心，对企业环境成本的确认与计量、环境成本信息披露和企业环境成本的控制相关会计问题进行研究，并结合实务进行分析研究。钢铁企业是重型工业的产业支柱，对促进我国经济的成长有很大的作用。但同时钢铁企业也是环境污染重要来源之一，所以，本文以某钢铁企业为案例分析对象，着重分析企业环境成本控制相关问题。希望为我国环境成本核算及控制提供有力的建议和参考。62048

毕业论文关键词：　环境成本；核算；信息披露；控制；对策

Environmental Cost Accounting - A Case Study of an iron and steel enterprises

Abstract：With the rapid development of economic activity, industrial production’s  pollution is becoming more serious, natural resources of human survival environment deteriorated rapidly. Protecting the environment is the only long-term development of the meter. Environmental accounting related research has become one of the hot issues of accounting. The environmental cost is the most fundamental issues in the environment accounting, the environmental cost to cost savings for the enterprise economic efficiency has an important significance. Therefore, the study of environmental cost accounting is the basis for environmental accounting research. 

Regarding the environmental cost of an enterprise as the core, this paper has investigated on the relevant accounting problems of the recognition and measurement of environmental cost, environmental cost accounting information disclosure and enterprise environmental cost control, and environmental costs of business conduct, research, combined with practical analysis and research. Iron and steel enterprise is the pillar industry of industry, plays a significant role in promoting our country economic development. But one of the important sources of iron and steel enterprises are also environmental pollution, so this paper selects a steel company as a case study subject, analyzes the environmental cost control related issues. We hope to provide strong advice and reference for Chinese environmental control and cost accounting.

Keywords: Environmental costs; accounting; disclosure; control; countermeasure

 目  录

绪论 1

一、 企业环境成本会计问题概述 2

（一）　企业环境成本的基本理论研究 2

1、 企业环境成本的概念及特征 2

2、 企业环境成本的分类 2

（二）企业环境成本的核算研究 3

1、 企业环境成本的确认 3

2、 企业环境成本的计量 4

3、 企业环境成本的报告 4

（三） 企业环境成本信息披露的研究 5

1、 企业环境成本信息披露的基本内容 5

2、 企业环境成本信息披露的方式 6

（四） 企业环境成本控制的探讨 7

1、 企业环境成本控制的定义 7