Study On Environmental Investment Decision

Environmental issues are worldwide hot issues of concern. Faced with a major environmental responsibility and pressure businesses, it is urgently needed to address the important tasks that bringing environmental factors into the accounting management and supervision in order to better implementation of environmental management and achieve sustainable development. Specifically, it is a focus of an important and difficult problem. If the enterprise makes the wrong decision because of the regardless environmental cost and benefit in the actual investment decision, it will bring on serious impacts on the environment. As the basic structure and source of pollution in our society, enterprise must take the social responsibilities in hand. It must sufficiently consider the environmental factors to make right investment decisions which will have long effects on both enterprise and society.The main contents include: first introduces the related theories of Environmental investment decision. Then the paper analyzes the new features of Environmental investment decision based on the traditional investment decision, such as valuing environmental benefits, extending interests, improving decision-making method, expanding the scope of the cost and the time of the assessment, and considering the risk of environmental factors, for revealing its continual improvements in the theory and application. And further it sets up and analyzes the system of Environmental investment decision which consists of the nature, main portion and object, basic principium of decision, investment management procedure and analysis of feasibility, est. Afterward it is the study on the demonstration. Last, it is the conclusion of the paper and gives suggests and expectations.The main study harvests include:1. The study of Environment investment decision is just started. The paper primarily discusses the notion of it and study deeply into it in an aspect different from other scholars before. 2. Compared Environmental investment decision with traditional investment decision which reveals the nature of it. And it focuses on the new features of the application in Environmental investment decisions to discuss the basic system of it.3. Based on the digging item of coal mine, selected other scholar's datum to concretely study Environmental investment decision in my own way, for providing the information to set up the system of Environmental investment decision.4. Combined with advanced development experience of environmental management accounting and environmental investment decision overseas, it suggests perfect the system of Environmental Management Accounting in our nation to promote Environmental investment decision applications.