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The Study On Environmental Accounting Theory An Practice At The Enterprise Level

Posted on:2005-01-05Degree:MasterType:Thesis
Country:ChinaCandidate:L W ZhangFull Text:PDF
GTID:2166360152997197Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Environmental accounting is a new model of accounting, whichbuilds up on an economic model of sustainable development. Throughanalyzing environmental effect and comprehensively evaluatingenvironmental influence, environmental accounting provides real andintegrated information for implementing scientific and specificenvironmental management. Environmental accounting has shaped formany years in Western countries, and it has brought benefits to manyenterprises, which implement environment accounting. In China,environment accounting is in its beginning stages, so there are noformed standards and system in this area. On the other hand, there is nomotive power to stimulate the implementation of environmentalaccounting.After the retrospect on the emergence and development ofenvironmental accounting, the author first illustrates the basic theory ofenvironmental accounting, and makes a comparison betweenenvironmental accounting and traditional accounting. Then the authormainly discusses some applied areas, including environmental costsaccounting, environmental performance evaluation and disclosure ofenvironmental information. The purpose is to make the environmentalaccounting be valued by more enterprises and lay a theoretical basis forthe further applying. After that, taking a petrol enterprise as an example,the author makes a penetrating analysis of the problems about internalenvironmental costs accounting, and proposes some specific ways onenvironmental costs allocation and suggestions on internal performanceevaluation and information disclosure. The paper's purpose is to make...
Keywords/Search Tags:Environmental Accounting, Environmental Costs Accounting, Environmental Performance Evaluation, Environmental Information Disclosure
PDF Full Text Request
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