Research On Building Environmental Accounting System In Our Country

While economic development has brought about environmental problems very seriously,environmental accounting has come into being gradually with the need of environmental management. We are trying to enter a well-to-do society presently.Fast economic-growth has brought about severe environmental pollution and excessive resources consumption.lt has to be settled urgently that how to program a company's economic activities, in order to change into harmonious society and accomplish continued development finally. Information is the key to solve it.Enough information not only checks wrong activities in time but also is useful to prevent more environmental problems such as transforming northeast outmoded industrial base.Developed country realized the importance of information first,and their research and practice on environmental accounting for over thirty years have provided references and original versions to us.Environmental barriers defeated a company in international competition after entering WTO.The public emphasize to take good care of our unique earth day by day with climate changing and new disease spreading recently. With reformation and being open to the world our legal system has been improving day by day.Our country leaders have made continued development to be a fundamendal policy and emphasize repeatedly to put circulatory economy into practice and forge ahead towards harmonious society.All the policy strategy laws regulations and emphasis on ideology as well as the facts of economic and natural environment,strengthen environmental accounting from deep importance.Now it has been the facts that environmental accounting is more important for economic management.This article regards macro and micro environmental accounting environmental manageial accounting environmental auditing as an interdependent system from big accounting subject.The big accounting system will be useful to accomplish continued development.First,it expounds the theorial basis of environmental accounting system and point out environmental economics provideding motive force and theorial guide,environmental management's object method and standard enriching environmental accounting entity's economic activities. With the aid of traditional accounting it expounds environmental accounting's theory form and association.Second,it expounds all environmental accounting's target contents and technical methods based on environmental problems' affections.Macro environmental accounting need add environmental satellite account including protection accounting and environmental resources accounting besides its center system. It is useful to achieve effective macro control by providing true national product value.Puting micro environmental accounting into effect is the embodiment of a company bearing environmental responsibility and it is concerned and restrained by much interested users.To solve environmental problems leads to environmental assets liability, cost and performance and it need to disclose them in reports while identifying and measuring them.Environmentalmanagerial accounting can provide information for building environmental managerial system, including to control environmental cost to evaluate investment's environmental affection and to provide ecological information etc.Environmental auditing can examine and evaluate the truth enough of environmental accounting information, the integration of environmental protection activities and policy's efficiency and benefit.This part expounds skill and method of improving environmental auditing's quality,presents formation and responsibility of the entity in our country and analyses obstacle and the way to deal with it of building environmental auditing from our facts. The last is the realistic analysis of building environmental auditing in our country.It sets forth relationship between environmental accounting system,analyses factors of macro or micro affections and points out realistic trend of our country environmental accounting connect with the world. It will proceed in an orderly way and step by step and need joint efforts of government and enterprises.This article persisits in canonical research playing a leading role,meanwhile takes note to integration of canonical and positivism research.lt uses the inductive and deductive method historical method, comparative law and systematic method,etc. on canonical research.lt uses investigation, record analysis and case analysis on positivism research.This article gains some original achievements in integration of theory with practice.First it sets forth the theorial basis of environmental accounting system from the point of environmental economics & management. Second it builds environmental accounting system and points out that environmental accounting shoud be a big accounting system including macro environmental accounting -. micro environmental accounting -, environmental managerial accounting and environmental auditing .Third it develops some new mathods and skill for improving the quality of environmental auditing.At last it puts forward model framwork of our environmental financial reports.This article considers that environmental accounting information system supports our environmental management.lt can spur national economy and business decision taking environmental factors' affaction into account.lt is useful to institute circulatory economy and make environmental, economic and social performance coordinated and maximum.lt is useful to achieve continued development in all society and enter harmonious society finally.