Research On The Building Of Enterprise's Environment Accounting Theory & Practice

Recently the environment problem has been become a key problem in globe. Protecting and improving environment, creating a continues developing environment resource and condition for society has been become a challenge that should be faced during the economic development. Accounting is regarded as a basic and broad managerial activity which measure and check the success of producing and practice activity. It need accept and participate this challenge too. With the change of people's idea about the enterprise's responsibility, environment protection has been become an important job of modern corporation, at the same time, with the more and more environment pollution and destruction, the society cost are considered more and more in economic field. Just in this case, in the early 90's era of this century, the studying tide of "environment accounting" are firstly shown in western accounting theory field. It studies how micro accounting reflects enterprise's improvement of environment protection responsibility etc relevant account theory and method, so environment accounting comes up.This paper discusses enterprise environment accounting from micro enterprise angle. The paper divide into six parts: the first part is the background of environment accounting formed. Do some explain of the idea theory basis and society background of environment accounting formed. In order to explain the form of environment accounting.The second part is the present case of environment accounting and problems, on the basis of simply introducing some accounting group in western country and the unite state studying the environment accounting and the western enterprise environment information report presently. And do some explain of the present case of environment accounting in our country. Mainly analyze some problems needed to study of forming enterprise environment accounting. They are: 1. How to judge the extension of enterprise environment accounting; 2. How to measure; 3. How to connect with the traditional accounting. At the same time explain author's idea of these problems.The third part is the basic theory of environment accounting. Explaining the concept and the assumption of environment accounting,The fourth part: confirmation and measure of environment accounting. The author,combining the idea of environment economy, discusses the confirmation and measure method of environment accounting.The fifth party: the concepts of environment accounting factors are deducted from the factors of conventional financial accounting. This literature give out the concepts of three basic factors and illustrate their characteristics, classifications and recognize procedures. At last, environment accounting report should include the value term report and the physical term report. The basic forms of the reports and what should be disclosed in the footnotes are provided.In the last part, it is necessary to develop environment accounting in china. We have a lot of things to do before environment accounting act a positive role in development and environmental protection of china.Enterprise environment accounting must develop the traditional accounting theory and method. At the same time, the environment accounting is a diversified science. In order to implement the environment accounting, it not only read the effects in the accounting field, also need other relevant major and groups coordination and study.