Research On Statistical Accounting Of Environmental Protection Expenditure In China

With the increasingly prominent global resource and environmental issues,how to solve the contradiction between economic development and environmental protection and promote sustainable social and economic development has become a topic of general concern in all countries in the world.It is precisely because of the seriousness of environmental problems that environmental governance has received increasing attention.Since environmental protection expenditure is an important indicator to measure a country’s investment in environmental governance,the issue of environmental protection expenditure accounting has begun to arouse widespread attention from domestic and foreign government departments and academic circles,how to establish a scientific and complete environmental protection expenditure accounting system has become the key to environmental governance.Internationally,the United Nations,the European Union and other international organizations have formed a more mature theoretical system of environmental protection expenditure accounting,and various developed countries have also established environmental protection expenditure accounts one after another,and have relatively rich practical experience.However,China has not yet established a systematic and complete environmental protection expenditure accounting account.Whether in theory or practice,China’s environmental protection expenditure accounting research has not yet formed a relatively comprehensive and complete method system.It has problems such as single accounting subject,incomplete accounting content,and accounting principles that cannot be in line with international standards.As an environmental protection expenditure accounting system,it should have clear definitions,clear accounting scopes,and a complete system of accounts.Therefore,in order to comprehensively and accurately reflect China’s environmental protection expenditures,it is necessary to start with the definition of environmental protection expenditure related concepts,combined with national economic accounting methods,and build a system of accounting methods for my country’s environmental protection expenditures.According to the current theoretical research and practical analysis,the environmental protection expenditure account system proposed in this paper is an important way for society to display environmental protection investment and an effective way to achieve environmental protection expenditure accounting.Based on a comprehensive review of the research status of environmental protection expenditure accounting at home and abroad,this paper systematically discusses the definition and classification of related concepts of environmental protection expenditure accounting.Based on the experience of international environmental protection expenditure accounting,this article interprets China’s existing environmental protection investment statistical system,and standardizes the accounting subjects,accounting calibers,and accounting principles of environmental protection expenditures.According to the principles of national economic accounting,five types tables have been compiled: specialized environmental protection service production table,environmental product supply table,environmental product use table,national environmental protection expenditure accounting table,and national environmental protection expenditure financing statistics table.Finally,this paper analyzes the application of environmental protection expenditure accounts,puts forward the estimation ideas of environmental protection expenditure,and conducts a correlation analysis of the environmental protection industry.Through the research on environmental protection expenditure accounting,this article summarizes several difficulties in the construction of China’s environmental protection expenditure accounting system,such as data collection and statistics,environmental protection expenditure account application analysis,hoping to attract more research Institutions and scholars have carried out more comprehensive and in-depth research.