A Study On Enterprise Environmental Accounting

The environmental accounting produces on the basis that the natural resources worsens gradually and examines the traditional accountant's suitable degree of environmental factor again. The traditional accounting can only confirm those things that can be measured with money and exchanged with price, but the environmental factor has been neglected. This leads to the fact that to make interests by sacrificing the environment takes place occasionally at present. The environmental accounting is a new developing accounting branch to study the relation between economy, social development and environment; and it also can confirm, measure, and report environmental activity's influence to national economy and enterprise's financial affairs. With the development of social economy, the connection between accounting and natural environment is stronger and stronger. To handle some environmental problems with the accounting had already become a main trend in international accounting. To strengthen ecological construction and safeguard the ecological balance is also an important foundation of our country's sustainable development. The Third Plenary Session of the 16th Party Central Committee defines an extremely important one in the scientific development view is to strengthen the reasonable exploitation of the natural resources, protect the ecological environment, promote people and natural harmonious development. Under such a basic background, this paper discusses enterprise environmental accounting from micro enterprise angle; the main research contents are as follows: The author studies the background, the meaning of the selected title and current situation of domestic and international environmental accounting at first, and then introduces the main research approach of this text and possible innovation. Later started with the formulation, current situation, human thinking of environmental question of the global environmental question, then discusses the social background and objective theoretical foundation that the environmental accounting produces (mainly include theory of environmental resources value, sustainable development theory and economic outside theory); this is a prerequisite of the full text. Secondly, the paper analyzes several basic theoretical questions of the environmental accounting concept frame. Because of the particularity of the environmental accounting, so it has different goal, target, supposes and basic principle to traditional accountant. Environmental accounting's peculiar theory concept frame leads to the forming of environmental accounting's theory and the practice's development directly. Again, the paper explores the affirmation, measurement, and record of the environmental accounting elements. This is a focal point of the paper; include chapter four and chapter five. Chapter four draws lessons from traditional financial accounting, deduces the elements of environmental accounting----environmental assets, environmental debt, environmental cost, environmental profit, etc. This paper also combines the environmental economics method, studies their affirmation, measurement and corresponding accounting treatment method. Chapter five proceeds with the information user of enterprises and different information demands, describes the reason of the environmental information disclosure and current situation in domestic and international. Then this paper combines the advanced experience of the Japanese enterprises in information announcing respect, uses the analytical method of the real example (this paper takes Sharp group company as an example mainly), puts forward the main content that an environmental report should reveal. Among chapter six, the paper analysis the necessity to accelerate the environmental accounting construction of our country and a series of difficult point that might exist in the course; then proposes the suggestion in order to promote the development of our country's environmental accounting in an all-round way. Comparison and connection to domestic and international en...