Research On Institution Of Emission Permits Trading Based On Environmental Accounting

Up to now, although there have already been some productions in both academic research and practical applications of environmental accounting, many problems still remain solved when it comes to establish a mature and perfect theoretical system and make it work well in practice. For the sake of the theoretical and methodical system of environmental accounting's flaw--especially the lack of agreeable measuring methods and feasible indices systems, it's hardly to be currency-measured and disclosed the environmental assets and liabilities, environmental costs and earnings.In the terms of traditional accounting theory, any recognition and measurement of accounting should follow certain standards as basic restriction. And those standards are supposed to judge every recognition and measurement issue. Inevitably, we must consider the same issues in environmental accounting, as a branch of Accounting, while how to recognize and measure environment and resource is the very difficulty in theoretical research on environmental accounting.Through the analysis to environment and resource's natural and economic features, we find that it is environment and resource's externality what results to it's difficult in recognition and measurement. To solve this problem, pollution-discharging fees and emission permits trading both work. By comparison, we can draw the conclusion that emission permits trading is superior to pollution-discharging fees not only in accounting recognition and measurement, but also in ecology and economics.