Advances in the research on environmental cost accounting

As the basic job of environmental management, environmental cost accounting plays an important role in the policy, such as the construction of Green GDP Accounting System, environmental cost-benefit analysis, constitute environmental standards, etc. Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost (MOC) theory and environmental cost accounting theory of SEEA were the four main theories of environmental cost accounting. Then the paper concluded and analyzed the methods of environmental cost accounting and clarified that research group colligated, macro accounting microcosmic and accounting methods science were the development direction of environmental cost accounting research. Finally, it advanced that how to deal with the time and space, how to deal with the environmental service output and how to deal with the inner environmental protection cost were the hotspot questions in environmental cost accounting research.