Study On Establishing The Accounting System For Environmental Accounting In The Tourism Enterprise

Along with the expand of social production and economic business scale, the sustained development of the economy is facing with a serious challenge as a result of the fact that our living environment is being increasingly damaged. Such situation impelled people to pay close attention to the global environment, so the voice of environment protection is getting higher and higher. Under the influence of the sustained development concept and goal, the natural capital of the environment has been computed in the cost in the accounting theory world, following with the appearance of the environment accounting. The study of the environment accounting is helpful to combine the economic benefits with environmental and social effect, in order to seek for the sustainable development of social economy.The tourism enterprise's development not only needs the environment but relies on it as well. However since the environmental elements isn't brought into the accounting system in the traditional tourism enterprise accounting, which causes the short-term action that the enterprises only focus on economic interest excessively whereas overlooking the environment protection by excessive developing the environment resources.With such background, this paper briefly clarifies the basic theory of the environment accounting by combining the theory with the production practice of the tourism enterprise, and then gives the advice that the environment accounting system should be established in the tourism enterprise through the analyzing the tourism enterprise's influence on the environment, esp. outlines the necessity of establishing environment accounting in the tourism enterprise from all aspects. The diagnosis analytic method, qualitative and quota technique as well as other study methods are used to establish a set of accounting system with the nature of the tourism enterprise. Meanwhile the paper shows the effect of the tourism enterprise in carrying on the environment accounting by applying the environment accounting into the tourism enterprise's production practice. In the end, the setting-up of the safeguard measure in the environment accounting system is put forward in the tourism enterprise, so as to establish a set of accounting system reflecting the tourism enterprise's characteristics to achieve the aims of a try of environment accounting on the tourism enterprise.