Accounting Measurement And Financial Report Of Environmental Accounting

With the entering of the new century, environmental pollution has developed to a very serious degree, and it has caused a series questions about economics and society. Environmental Accounting has become one of the hottest and the most challenging issues in the international accounting fields. Because of the advancement and development of the society, many fields will have the information demands to the environmental issues of enterprises, which have provided the situation of the creation of Environmental Accounting. As a new branch of modern accounting, Environmental Accounting is more suitable for people to check and supervise the environment and the problems it has caused. All these characteristics are according with the knowledge of the zoological resources.Since the traditional accounting doesn't consider the economic matters the environment has brought, doesn't measure the Environmental Assets, Environmental Liability, Environmental Expenses, it is short of the confirmation of the Environmental Income and the Environmental Losses. Nowadays, Environmental Accounting is paid attention to. The researches on it are developing rapidly. At the beginning, environmental economics, environmental management science, environment statistics, environmental science and many other burgeoning sciences have concerned some content of environmental accounting; gradually, the worsening of environment, the property of the environmental cause that theoretic researches on environmental accounting become complex and difficult. They also cause that the researches involve many branches of learning and should be explored interdisciplinary. Thus, the theory of environmental accounting must be studied systematically, comprehensively and deeply to make a breakthrough.This article concerns on two difficult issues, which picked out when I have research on environmental accounting. The framework of this article is as follow:LA summary of environmental accountingFirstly, I demonstrate the necessity of the environmental accounting, then it discuss the character and the advancement of environmental accounting by comparing with the traditional accounting. At last, it gives a general definition of environmental accounting through comparison of some other definitions.2.The Accounting Measurement of Environmental AccountingEnvironmental accounting is a special accounting, which takes environmental assets , environmental expenses and environmental income as the accounting factors in measurement. This part mainly introduces the accept measurement methods of environmental accounting. There are two categories in details: direct marketing value method and substitutable marketing method.The emphasis of this part is to introduce and evaluate these measurement methods.3.Financial Report of Environmental AccountingAlthough environmental resources are measurable, we choose more of non-currency information in exposing the environmental reports. Still, there are so many patterns as description, table and chart etc. in revealing. This chapter also concerns the kinds and reasons of the information, which the environmental accounting reports should provide.