I
摘要
企业作为社会经济发展的重要元素，同时也是造成环境污染问题日益加剧的主要
元凶，应该把环境保护落实到企业战略目标和日常运营中。将环境成本作为一个专门
的核算对象置于整个会计核算体系当中是企业的当务之急。虽然环境成本的核算问题
十分复杂，但是企业应当高瞻远瞩，逐步完善环境会计的核算体系，为个体乃至经济
社会的可持续发展奠定坚实的基础。

本文主要采用规范研究和案例研究的方法，对我国企业中的环境成本核算问题进
行分析。文章共分为七个部分。第一部分是选择本论题的背景、进行该项研究的意义、
国内外有关问题的研究综述以及文章的研究方法和创新点。第二部分是对企业环境成
本概述及与之有关的几个重要理论。首先提出环境成本内涵，然后按照不同的标准对
环境成本进行分类，接下来介绍了环境成本的几项特征，同时也列出了几个重要的理
论，包括可持续发展理论、总成本理论和社会责任成本理论。第三部分是从传统的会
计步骤阐述环境成本的确认、计量、核算以及披露。其中，在确认方面着重识别费用
化和资本化的区别，以及熟悉环境成本的确认标准。计量方面则是了解一般性和针对
性这两种计量原则。核算环节介绍了目前两种较先进的核算方法，分别是生命周期法
和作业成本法。至于信息披露环节，主要介绍信息披露的对象即各种信息使用者以及
现有的环境信息披露模式。第四部分指出了目前我国在进行环境成本核算过程中遇到
的问题。第五部分列出了具体的对策。第六部分是实例分析，通过 A 钢铁公司的环境
成本核算的例子来更加清晰明确地反应整个核算流程。第七部分是结论，主要对文章
研究内容作以总结，并提出研究的不足及前景展望。

关键词：环境成本，生命周期法，作业成本法，环境负债The Research on Corporate Environmental Costs
Accounting
Abstract
As main components of economics, and the bottom of environmental damage,
corporations should apply the envirenment protection not only to the business strategy
but also the daily operations. Now it’s inevitable to place the environmental costs as an
object of a special account in the entire accounting system.Though complexed the
envirenment cost acounting, corporations should better look far ahead from a high
plane in order to lay the foundation for the sustainable development of theirselves and
the whole society.
This paper will research the immature environment costing study in our country
by both the the standard research and case analysis. The article explains the core
problem in six sections. The first part is the background and the significance of study,
as well as the literature review at home and abroad on this issue. The second part is an
overview of corporate environmental costs and related theories. Firstly, it gives the
definition as well as the connotation from different aspects of environmental costs,
while classify environmental costs in accordance with different criterias. Then it
introduces several features of environmental costs. Also it lists several closely related
theories of environmental costs, the theory of sustainable development included, total
cost theory and social responsibility cost theory. The third part elaborates the
recognition, measurement, accounting and disclosure from the conventional concept of
accounting. As for recognition, the key to this issue is the identification of capitalized
costs and expensing costs, in addition of the several recognition criteria of
environmental costs. There are two measurement principles for environmental
costs .One is general principle, the other is specific. At present, there exist two
advanced accounting methods, which are the method of life-cycle and the method of
activity-based costing(ABC). As for the information disclosure, the passage elaborates
the object of information disclosure scilicet various information users,besides of the
model of disclosure. The fourth part pointed out the problems facing the environmental