Study On The Environmental-economic Of Enterprises Based On The Input-Output Accounting

At present, most enterprises'decision-makers pursuited the high-speed growth of economic profit blindly, but they neglected the destruction and the profound influence which created to the environment behind the economical development. The financial accounting systems lack the consideration of environmental factors, and the financial indicators can't reflect its real level of performance.Therefore,how to develop the economy and implement integrative environment-economic accounting at the same time,in order to truly reflect the economic performance of enterprises,has become the important topic which the business community and the public figures pay attention.Firstly, by way of introducing the basis theory and summarizing the deficiencies of current study, the thesis brings forward its research content and innovations.Secondly, On the basis of the environment input-output theory promulgated by SEEA and the characteristic of Enterprise environment-economic activity, an environment input-output model is built up. Using the input-output table, considering economical influences of the resources and the environment, enterprise's environment economical achievement has been calculated. Through this paper,On one hand, it analyzes the constitution of total production cost and studies the equilibrium relationship between energy resources, environment and economy of the Enterprises;On the other hand, it provides accounting methodology integrated with energy resources, environment and economy.Finally,this essay also selects a chemical enterprise for empirical study. The result proved, it's correlative between the improvement of enterprise environment behavior and the enhancement of economic efficiency. The behavior to enhance the resources validity and to reduce environmental pollution brings the long-term economic efficiency for the enterprises. Through the analysis,it shows the products which cause the serious environment pollution, further may find out concrete projects which consume more than other, they will become the main objects to clean. Futhermore, it provides the brilliant plan for the enterprise green developmental strategy.