Abstract
The environmental pollution cost is a measure of the extent of damage to the environment of land development projects. It should be an important part of corporate decision-making. Environmental pollution cost refers to economic losses caused by environmental pollution, including environmental degradation cost and pollution control cost. First, we use the market value method to establish the cost equations for water, energy and land environmental degradation. In addition, we use principal component analysis to select two main factors affecting environmental control cost: environmental pollution level and corporate environmental management level. We use the entropy weight method and the analytic hierarchy process to normalize the management level, and then establish an equation for accounting for the pollution control cost of the project. Enterprise environmental pollution cost accounting system is conducive to the enterprise to accurately calculate the environmental pollution cost of land development projects. Reasonable control of environmental pollution is conducive to the sustainable development of the economy and society.
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