A Desing On Checking System And Demonstration Of Environmental Accounting

With the expand of social production and economic business scale, the sustainable development of our economy is facing with a serious challenge due to the fact that the environment on which all human being survive is being seriously damaged day after day. People have paid more and more attention to the global environment and the voice of protecting our environment is getting higher and higher. Under this circumstance, the Environmental Accounting that takes environmental factors into account has been created.Traditional enterprise accounting system didn't cover environmental elements, which has led enterprises to focus on economic interest excessively by overlooking environment protection. Enterprises usually intent to take shortsighted action like sacrificing environment and natural resources so as to gain immediate economic benefits. To solve the drawback of the traditional accounting, this dissertation designs an environmental accounting system for enterprises of our country. Firstly, this dissertation introduces basic theory involving essence and definition, objects studied, basic objectives, hypotheses and principles of environmental accounting. Then this dissertation discusses key parts of environmental accounting in detail, i.e. defining standard, measuring and accounting ways of environmental accounting elements. Furthermore, this dissertation tries to apply and prove the above theory and ways by an example of Xingrong company. Last but not least, the author analyzes the problems during the process of setting-up and implementing environmental accounting system and puts forward corresponding advices, looking forward to make contribution to establish environmental accounting system for our enterprises.Based on the predecessors' study on environment accounting, the author tries to probe further into its accounting system. In this dissertation, the author tries to create an accounting system of environmental accounting in the sample company-Xingrong Company, intending to realize popularizing the environmental accounting system in our country so as to reach the goal that the entire nation protects the environment and therefore our country's economy is able to be kept with sustained development.