The Research On Environmental Accounting-related Of Enterprises

The environment that human life is based on has been destroyed seriously with the rapid development of modern industry, the questions of environment has become a hot issue. People began to understand that only take the road of sustainable development to achieve economic and environmental win-win, so the main carriers of economic enterprise should take on environmental accounting and information disclosure actively .At the same time, they should focus on theory and practice research, so that firms play an important role in environmental protection and sustainable development.This paper is elaborating mainly that the corporate environmental accounting and related issues. First, the introduction from the world environment, enterprises and other aspects of environmental analyze to accounting background then explain the significance of environmental accounting and the need for corporate commitment to environmental responsibility. Secondly, this paper described the basis for corporate environmental accounting, including environmental economics, economic theory of externalities, property rights theory, economic and ecological theory. On this basis, the environmental accounting definition, objectives, basic assumptions are described. The third part, the traditional environmental accounting and environmental accounting are comparative analysis, and discussing the links and differences between each other. Mainly from the accounting entity, accounting information, accounting procedures, accounting information obtained in four areas to discuss the nature of the two interrelated; from the objective, quantitative methods, study, accounting principles, disclosure forms discussed several aspects of the difference between the two. In addition, this paper from environmental accounting recognition, measurement and other aspects of the environment illustrate the accounting processes. The fourth part, disclosure of environmental information on the status of foreign enterprises, and put forward the main reason for their rapid development. On this basis, disclosure of information on the current situation of Chinese enterprises set, analyze the main problems exist and respectively, from the government and enterprises point of view put forward proposals to further improve.