Accounting and Management of Environmental Cost: Based on Internal and External Data of China Shenhua

Abstract

This paper studies the accounting and management of enterprise environmental cost through relevant theory, as well as the case analysis including extraction, processing and calculation of data about internal and external environmental cost of China Shenhua. It is concluded that environmental pollution enterprises should take the responsibility of internalization of external environmental cost, improve the control system of environmental cost accounting including data processing in all aspects, and actively carry out enterprise transformation. In this paper, health cost is introduced as a measure of the external cost of the enterprise. The internal and external data of the enterprise are processed and analyzed, which provides a basis for the accurate measurement of the social responsibility of the enterprises from the quantitative point of view.