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The Study On Checking Methods And System Of Environmental Accounting

Posted on:2005-09-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y M ChengFull Text:PDF
GTID:2156360125453095Subject:Business management
Abstract/Summary:PDF Full Text Request
Economy and social developments should be established on the basis of Sustainable Development. And environment is the precondition of realizing Sustainable Development. Today as the environment is getting worse and worse, environmental problems have become common and are taking more and moreattention around the globe. And a modern enterprise should be responsible for environment protection.Traditional Accounting confines enterprises in an environment without any ecological element. It focuses on accounting productive elements, which have exchange price and could only be measured by currency. And it pays too much attention to the company's short term economic profit but neglects environmental and social benefits. These have resulted in exaggerated income and encouraged enterprises to sacrifice environment for short-term profits. Environmental Accounting as a new branch of Accounting was established for the realization of Sustainable Development.On the basis of absorbing former experience and elementary theory, I will analyze the definition, aim, hypothesis and checking principle of Environmental Accounting in this paper. And I will present the methods to measure and check environmental essentials and the checking system fitting the current circumstances in our country. In the end, I am going to talk about the barriersand solutions to building a checking system of Environmental Accounting in ourcountry. Hopefully, this paper could contribute to the establishment anddevelopment of Environmental Accounting checking system and be helpful tothe practice of Sustainable Development in our country.
Keywords/Search Tags:Environment Accounting, Sustainable Development, Environment Accounting elements, Measurement, Checking
PDF Full Text Request
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