MEASUREMENT METHOD OF ECO-ENVIRONMENTAL COST COMPENSATION BASED ON ENVIRONMENTAL DAMAGE

Starting with the improvement of traditional accounting income and calculation methods, and based on marginal cost theory and production factor theory, this paper studies the measurement method of eco-environmental cost compensation based on environmental damage cost. This paper takes the seven heavily polluted industries in China from 2010 to 2020 as the research object, and uses the comprehensive evaluation model to evaluate and divide the ecological environment pollution status. At the same time, combined with the panel random coefficient model, this paper studies the impact of Eco-environmental pollution level index on the total profits of six non-heavy pollution industries. This paper designs the cost compensation theory, compensation standard and accounting treatment of ecological environment damage in China's industrial industry. The experimental results show that the method proposed in this paper can improve the accuracy and calculation efficiency of eco-environmental cost compensation measurement data.