The Feasibility Study Of The Enterprise Environmental Accounting Standards

With the increasing number of the world environment problem, sustainable development has become the first strategy of the national economic development. Environmental accounting is a kind of brand-new accounting pattern which based on the sustainable development and suitable for the 21st century world economic development trend. Since the appear of the environmental accounting, all countries in the world are in an effort to study. Therefore, the study of the environmental accounting is on the agenda. This paper using the normative study, According to the ways of the analysis of the current situation, theoretical basis, the feasibility study of the standards,and the future development, to solve the related problems of the environmental accounting.The article mainly aims at the problems of the lack of the environmental accounting standards. Because the lack of the environmental accounting standards, the environmental accounting practice is difficult to implement. So, very much hope that in this regard, breakthrough. There are two aspects:firstly,according to the analysis of the existing international environmental accounting standards and China's specific conditions, to solve the problem of the environmental accounting standards.Secondly, Using theoretical analysis method, to discusses the feasibility of constructing environmental accounting standards.At first, introduces the most importment standard and documents, analysis the existing research results, and show the deficiency of existing environmental accounting research.To solve the problem, then expounds the basic content of environmental accounting. From the nature of environmental accounting, and analyses the relevant theories of environmental accounting. The methods of the constructing China's environmental accounting and how to choose.Secondly, after the basic questions, this paper analyzed the necessity and possibility of formulation. Analyses the obstacles of the current research of environmental accounting standards.From the theoretical level,discusses the problems of environmental accounting standards, and puts forward countermeasures against barriers.Analysis of the obstacles is benefit to the environmental accounting practice to develop.Countermeasures is beneficial not only to environmental accounting theory system, but also has certain directive significance for environmental accounting practice. Finally, look into the distance to research of environmental accounting standards, it is shown that the environmental accounting in width and depth from the continuous improvement and expansion. The subject of standards to environmental accounting standards will be diversification. And the International coordination of the accounting standards for environment. The standardization and internationalization of environmental accounting standards will make a great contribution to economic construction.This research method is the theoretical analysis and comparison analysis. The article content need the combining of theory and practice.Put what we have learned into practice and develop ethically and academically. Carefully consider the situation in China, research achievements of foreign country over the construction of environmental accounting standards.