A report of environmental cost on high-speed railway
Introduction
Environment is important to the survival of human; people’s living activities can not be separated from the environment. The purpose of Environmental Engineering is to reduce human damage to the environment, and improve the quality of the environment. Governance environment requires not only technology and management, but also the analysis of the environmental costs. We should also take environmental costs into account appropriately when conducting environmental governance. We should seek the balance of the environmental benefits and economic benefits. Nowadays, the environment of the railway project has drawn increasing attention of many countries. The high-speed rail construction in recent years, make the topic of environmental costs gradually be put on the agenda. The origin of the world's high-speed railway is in 1964, Japan has built the world's first high-speed railway, operating speed at that time is about 210 km / h, and now its speed is 270 km/h. Japan has researched the environmental impact of the high-speed railway, and has got great achievements. United States, Japan, Canada have done many research on environmental impact, and founded a mature system to evaluate the environmental effects of high-speed railway. Evaluating environmental impact is inevitable in the feasibility study stage.

High-speed rail construction has produced a series of effects on human living environment. We need to reduce these effects, evaluate the losses caused by these effects, and calculate the cost of reducing these effects. Therefore, a new topic in the environmental engineering sector has been the environmental costs, among which the most heated discussion of the environmental costs is the cost of the construction of high-speed rail.

Findings
Qian Tian Da Fu made a more detailed exposition of the environmental issues of the high-speed rail in Japan; He introduced Japan's high-speed rail noise, vibration, tunnel micro-pressure wave, low frequency sound, and soil pollution. Cost estimation methods were analyzed from the documents of 100 projects, including draft environmental impact statements, final environmental impact statements, and records of decision（Joseph Sturm & Mashrur Chowdhury & Anne Dunning & Jennifer Ogle，2010 pp.525-544). Also he gave the corresponding solutions. The environmental problems of the high-speed railway were introduced, but Qian Tian Da Fu did not introduce the cost of these technologies. European countries have also done a lot of meticulous research in reducing railway noise. For the calculation of the environmental costs, foreign estimation methods are many, but these methods are extremely complex and require a lot of detailed information。It does not apply to the conceptual design phase; or just the simple sum of the cost of the product life cycle, so it can not correctly reflect environmental costs. Australia's S. Kara and S. Manmek, gave an integrated approach to estimate the external environmental costs, their comprehensive the SLCA (Simplified Life Cycle Assessment) model and EV (Economic Valuation). The Netherlands also try to carry out environmental impact monetization, monetization into the use of environmental impact scoring method for different building materials, but only nine materials indicators, it should be further improved.

Relevant international organizations have promulgated a number of documents of the environmental management, varying degrees of issues related to environmental costs, mainly: ISO140001 (environmental management systems - Specification User Guide), ISO14004 (environmental management system - principles, system support Universal Technical Guide), ISO14010, (guidelines for environmental auditing - General principles), ISO14011 (guidelines for environmental auditing - audit procedures, environmental management systems auditing), ISO14012 (guidelines for environmental auditing - environmental auditor eligibility criteria), ISO 14020-98 (environmental labels and declarations - General), ISO14040-97 (environmental Management - life cycle Assessment: principles and frameworks), and ISO14041-98 (environmental management - life cycle assessment: goal and scope definition and inventory analysis) .They believe that an LCC(life cycle cost) has an influence on the decision it is intended to support, with the restriction that the study is properly carried out(Elisabeth Hochschorner & Maria Noring,2011,pp.897-902).

The 15th meeting of the international accounting and reporting standards of the United Nations Intergovernmental Working Group of Experts held in Geneva by the announcement of environmental accounting and reporting position. On the environment and environmental costs, they defined the environmental cost in the Announcement. This definition is the definition of narrow environmental costs which is not considered "external costs”. It considered only that cost made in the production and operation or other activities of the enterprise the affect its financial status. The announcement pointed out that environmental costs are in line with the principles of environmentally responsible. Undoubtedly, the environment cost per imaging methods paraphernalia should be taken into account as part of the “true” costs as its impact not only the ecosystem but also the human health(Larissa Braga & Bruna Vinci,2013,pp.1-4) It is required to take measures to manage the impact of business activities on the environment and the cost, as well as other costs to pay for the objectives and requirements of the enterprise execution environment, such as waste processing, the development of environmentally friendly products, environmental accidents processing, environmental auditing. Fines, penalties, compensation will be designated for environment-related costs are not included in the narrow environmental costs.

The Dutch has a large population; it carries big pressure on the environment. The Dutch environmental studies are good. Different companies have different model to calculate environmental cost, but they are all influenced by CBS. The environmental costs are defined as costs incurred in order to prevent a facility to have an adverse impact on the surrounding environment and environmental protection activities by CBS. Environmental activities in the definition excluded the activities undertaken by the workers job security, community residential security, and revenue-environmental activities. The Dutch has also classified environmental governance activities. The environmental governance activities after contamination occurs is called he end of the treatment; environmental protection activities in the production process is called process control activities. Environmental costs have different meanings in these two types of activities. The latter reflects the incremental cost that to take the costs incurred in the amount of change in environmental activities. The former is the sum of the costs occurred during the whole process.

Discussion/Conclusion
The studies on environmental costs are numerous, mainly: environmental economics research which is based on welfare economics absorbed external theory, public welfare theory, general equilibrium theory, and the environment and the economy the coordinated development of theory; environmental accounting which explore the environment from the perspective of cross-level accounting, including accounting elements of the environmental assets, environmental liabilities, environmental costs, environmental benefits, accounting objectives, accounting principles, and accounting assumptions; environmental statistics and environmental-economic accounting which study environmental costs from a macro perspective; environmental costs statistics which is researched from a macro perspective; and the profit and loss analysis techniques on the environmental impact.

However, there are so little applications in specific areas, specifically in high-speed rail construction. Most of the research on the environmental costs, stressed the importance of environmental costs or environmental costs in general. A specific mode to calculate the environmental cost should be build soon.

Personally, the definition of green high-speed rail construction environmental costs should be divided into two parts:
(1) Internal environmental costs: during high-speed rail construction process, we should take some measures in order to prevent, reduce, or compensate for the damage made in high-speed rail construction and operation process. This cost can be called internal environmental costs. Internal environmental costs have a feature that it has been measured and should be paid by the enterprise.
(2)External environment cost: during the process of building high-speed rail, there some loss caused by the construction of high-speed rail, but not yet clearly measured. That part of the loss caused by enterprises, but not is paid by them. They are paid by the public.

The definition of internal cost stressed the cost to prevent, reduce or compensate for the damage to the environment during the construction and operation of high-speed rail. Unlike internal costs, external costs borne by the community and the public. For example, air pollution belongs to the external environmental costs, the impact of noise and radiation also belong to the external environmental costs. This part of the cost will not affect the financial situation of the high-speed rail construction and operating companies, but it influences the other stakeholders. The definitions of the two are different, but they are inextricably linked. Some external environmental costs may transfer into internal environmental costs because of the requirements of the policies and regulations. With the international emphasis on eco-friendly, the external environmental costs can be used as a new basis for project evaluation of environmental impact assessment. We should encourage projects with low external environmental cost, and limit the projects with high external environmental cost.
Enterprise aims at chasing economic benefits. The establishment of environmental cost accounting system is difficult. It is not a general corporate can bear. Environmental governance will increase the cost of doing business, reducing corporate profits. So enterprise will not establish a set of environmental cost accounting system to reduce their profits. This raises the question, who will protect the interests of the public? Government's participation is the visible hand of the market economy; the government is in a general leadership position in environmental protection. External environmental costs should be transferred to the internal environmental costs; the government's management can not be separated. Government should establish perfect laws and regulations, which will make enterprises to pay more attention to environmental protection issues and make a commitment to environmental governance.

Reference
Joseph Sturm & Mashrur Chowdhury & Anne Dunning & Jennifer Ogle.(2010). Analysis of cost estimation disclosure in environmentalimpact statements for surface transportation projects. DOI 10.1007/s11116-010-9313-x, pp.525-544. Retrieved December 2010, from the Springer Science+Business Media, LLC .

Elisabeth Hochschorner & Maria Noring.(2011). Practitioners' use of life cycle costing with environmentalcosts—a Swedish study. DOI 10.1007/s11367-011-0325-3, pp.897-902. Retrieved August 2011, from the Life Cycle Management

Larissa Braga & Bruna Vinci.(2013). The true cost of cardiovascular imaging: focusing on downstream, indirect, and environmental costs . Retrieved from the http://www.cardiovascularultrasound.com/content/11/1/10