Research On Environment Management Accounting Oriented By Strategic Cost

Human society in the 20th century have their survival environment suffered a heavy loss when they are enjoying great material success. Over the past 30 years, the harm brought by environmental issues has threatened the very existence and development of the mankind itself seriously, which has become one of the focus of the whole world. Against the backdrop that the global environment destruction becomes more and more serious, environmental protection movement is launched vigorously, and environment problem is caused intensive concern, environment accounting come into being timely and imperatively, as environment economics and sustainable development theory its theoretical cornerstone. Together with the special advantages of accounting participating in environmental management, the viewpoint that being responsible for environment can bring out strategic competitive advantage for the enterprise has gradually formed. It urges environment accounting research developed into a new direction----Environment Management Accounting (EMA).At first the main research results in EMA and strategic cost management at home and abroad are reviewed in the thesis. On the basis of sustainable development theory, environment economics and strategic management theory, starting from the content system and implement actuality of EMA, the thesis analyses the coupling feature between EMA and strategic management, also cost management. Then integrating the strategic management and cost management approach and thought into EMA system oriented by strategic cost, establishing the implementation framework of EMA oriented by strategic cost, carries out its innovation in theory. At the end, in two aspects including environment requirements and practice case of implementing EMA oriented by strategic cost, it analyses and outlines some policy proposals of implementing EMA oriented by strategic cost in Chinese enterprises.Main innovation of the thesis as follows: (1) it establishes the framework of EMA oriented by strategic cost. (2) It gives macroscopic and microscopic policy proposals, trying to provide help and guide to environmental management behavior of micro-enterprise.