Design Of The Government-led Enterprise Environmental Accounting Information System

With the rapid development of the global economy, human must face various environmental problems like environmental pollution, waste of resources and deterioration of ecological when we are pursuing economic interests. As the main direct sources of pollution, enterprises should take responsibility for environmental protection, and put the element of environment into accounting and the reporting is recognized in theory and practices.In this context, environmental accounting has become a new branch of accounting, and has set off a burst of enthusiasm in the international accounting academics. The studies of environmental accounting is still in the exploratory stage in China, and there are still many problems in the practical application .The main problems are the lack of a compete theory and method system of environment, the environmental accounting standards and systems, the effective environmental accounting information system, and the lack of power and consciousness to enterprises and so on. I don't think it can solve the existing problems only by enterprise to disclosure environmental accounting information, it is necessary to built an environmental accounting information system which is built by the government and independent of enterprises. The system compels enterprises to provide the environmental information to reflect their various economic activities by legal means, confirms and processes simply the collected information through the network of information technology to ensure the integrity and accuracy of environmental information, then relevant environmental information will be transmitted to the users of environmental information. It is a social environment information service system, providing environmental information services to the economic activities'principal, and helping them make various environment-related decision. It also provides enterprises'environment information to the law enforcement agencies to supervise and disposal the illegal enterprises.The paper analyzes the basic theory of the system, includes the nature, functions, objectives, design of objects and the framework, constructs external environment to help the system to operate, and analyzes the feasibility in external environment, operation, technology and finance, which lay the foundation for further study of the system's conceptual framework and specific work processes. Keywords: Environmental accounting; Information disclosure; Nature of accounting; Accounting functions; Accounting objectives; Object of accounting...