The System Research About The Business Enterprise Environmental Accounting Check

The environment is a "particular property" for whole world all national mankind and its descendant posterity totally having, this property should be on behalf for nationally together at each other and be on behalf the same person's, it is fair to proceed the allotment reasonably at mankind existing with multiplying greatly person, to make all mankind and its descendant posterities to been enjoyed by using of equally, to realize the human sustainable development. However, bottom of traditional GDP , the business enterprise checks did not check the resources environment in the inside, on the certain degree , this encourages business enterprise sacrifice environment, overdraw the future, its result will not only suffer the natural revenge, but also will leave the descendant posterity a hard and dried up resources environment for existing. Thistext ---- "the system research about the business enterpriseenvironmental accounting check" is exactly from using nature resources with cost, brings the business enterprise resources environmental checking into the national economy checks system, doubtless it will be beneficial to enhance the environmental management, promoting our country's "green GDP" further perfect and putting into practice , making economy increased by rough type change to intensive type, realizing the resource — economic —environment positive and synthesize of circulation . The business enterprise checks under" green GDP" that can make the index of national economy check to reflect the social development level more accurately, reduce the deviation possibly for the macro adjusting, really lead the business enterprise into the road of sustainable development. The business enterprise checks under the "green GDP" request, to use resources for cost., this will guide the business enterprise funds fly to the tallest synthesizable place of performance of the business enterprise, increment the investment of the using of resource depth and the investment of high technology and the green product.Traditional accounting does not consider of environment factor, compute and measure the rough and economic performance only from thebusiness enterprise angle and not including the environment performance. But now see for the society development condition, the business enterprise is the main participant in the market economy, the economic depletion object inside resources is the business enterprise, the business enterprises not only consume the resources, but also exhaust a flood of wastes to environment with the production line. The special features and creation of this thesis is to establish the system of the business enterprise environmental accounting checks, with the angle under the social and sustainable development, and under the business enterprise performance, social performance, environment performance three together, for the "green GDP" and the business enterprise " green principle of management" practicing.The basic way of thinking about the whole text is launching around the main five parts:The first part: the basic theories of the "green GDP", been constituted by two contents— the creation, definition and characteristics of the " green GDP" , and its domestic and international development condition.The second part: the requisitions for the business enterprise check under of "green GDP", constitutes of two parts —definition and contents of the business enterprise check and the important meaning for the perfect "green GDP" by the business enterprise environmental accounting check. Subdivide the important meaning for the perfect "green GDP" by the business enterprise environmental accounting check into basic theories of the business enterprise environmental accounting (the process, founded theories and definition of the business enterprise environmental accounting' s creation, etc.), the development of the business enterprise environmental accounting check contributes to the " green GDP".The third part: set up our country's system of business enterprise environment accounting check on the basis of "green GDP", it is a textual point part. Including the below contents: explain the necessity of the establishing the system of our country's business enterprise environmental accounting check with a model elucidation, from the environment market, the perfect, of environment law and the setting out accounting system check related to the environment check, and thepossibility of establishing the system of the business enterprise environmental accounting check; It is also detailed to introduce the concrete step of establishing the system of our country's environmental accounting check ( the business enterprise environmental accounting's assumption, the business enterprise environmental accounting's target, the business enterprise environmental accounting's recognizing, the business enterprise environmental accounting's calculating, the business enterprise environmental accounting's record).The fourth part: the business enterprise environmental accounting's report. Because the financial report is important in the accounting system, so the write explain it singly.The fifth part: Through a company enterprise putting environmental accounting into practice according to the current environmental data, explain the possibility of the system that the above environmental accounting check, and its important meaning to the business enterprise and the "green GDP". It constitutes of two parts: the relevant environmental and basic data of company and the process of checking the relevant environment; the report and analysis of this company abound the environmental accounting check and tally up the purpose of the text's study, namely the meaning of the business enterprise environmental accounting check to the business enterprise and the "green GDP".