The construction of environmental cost accounting system - based on ecological perspective

Abstract Re-conceptualization of environmental costs based on the ecological economy perspective. Through analysis general domestic and international environment, it is found that development an inevitable choice in China at this stage. Therefore, we take perspective cost accounting as basis research. The research resources consumed production process need to spend a certain amount money for treatment protection after causing decline service functions, respectively. A set system CPCA-environmental model constructed. calculation shows stage, caused by resource depletion accounts 23%. percentage human damage 36%. degradation highest. 43%. In maintenance phase, wastewater 18%. share waste gas 27%. highest cost. Its high 55%.