Studies On The Theory And Practice Of Enterprises Green Accounting

Green accounting is a managerial activity. By using traditional accounting theory and green managerial fundamentals, green accounting independently audits, reflects, manoeuvres all types of green economic activities and manages these activities.Because of the increasing environmental pollution, enterprises will face the green economic tide and green management activity. The goal of the research on green accounting is to establish the basic theoretical system. The structure of this theoretical system including green accounting confirmation, measurement, recording and information disclosure is based on the relationship of green accounting and current accounting theory. This struture also provides research reference for developing proper green accounting standard. While the environmental protection becomes more and more important and green competition continues aggrevating, the research on green accounting and discussion on the theory's application has a significant meaning.Theoretically, the previous research views green accounting as an independent subject, a new raised accounting system after the critique of current accounting. However, it does not realize that current accounting has also been continuously developing. The range and depth of the content of current accounting has changed with the changing of external politics and economy. On one hand, current accounting generates some new accounting branches or new specific objects. On the other hand, former accounting's content has changed as well. There is a growing importance of environmental problems; more and more activities of enterprises concern environmental problems; the corresponding investment expenditure of enterprises increase. Allthese trigger green accounting to innovate, expand and enrich itself in the respect of current accounting.Practically, green accounting can guide enterprises to reduce environmental pollution destruction and increase environmental protection. It is also an important technical means for enterprise to improve the "environmental quality" of products and obtain "advantage in green competition." The theory and methods of green accounting , which emphasizes onpracticability, are developed on the basis of comparing, analyzing, and summarizing the deficiency of current accounting. They suggest optimizing and expanding the environmental practices and making great efforts to produce the best products to consumer. Green accounting also provides a new management idea for managers and accountants. It has changed the prior view which believes a contrary existing between environmental protection and competitive improvement.The paper, viewing from the enterprises management, has precisely constructed and specified the starting research for business accounting and management of green accounting by means of a systematical analysis and experiments and proposes a relatively comprehensive green accounting system applicable to enterprises after conducting a research into its beginning, development, and the effect of its application in enterprise.First of all, the paper studies the environmental factors for the existence and development of green accounting and has discovered the basis on which green accounting nourishes, social development maintains its stability, and domestic and overseas laws and rules related to environmental protections are founded and pointed out the limitations of current accounting. It mentions the close relationship between green accounting and environment management and states research on green accounting is based on the study of environmental protections. Meanwhile, after a comprehensive research on the theories and practice of green accounting from domestic and overseas bodies, it analyses the strengths and weaknesses of our current green accounting studies and puts forward a break point for future studies.Second, the paper examines the impact of micro-environmental management on the activities within the enterprise and finds out its influence on the realization of the profits of enterprise and the "Green Competitive" brought about by the international trade and investment environment, on the basis of the study of the four theories which includes Fundamentals in Current Accounting, Fundamentals in Environmental Economics, Fundamentals in Maintaining Stable Development, and Fundamentals in Green Management. Thus, it outlines the fundamental theories of green accounting in this country and provides tentative discussions on the definitions of concepts, financial objectives, objective elements, and main premises within the outline.Third, studies are conducted on the element arrangement, element confirmation, element calculation, and element accounting on the basis of main green accounting theories,...