Research On The Accounting System And Practice Of Environmental Liabilities In Enterprises

With rapid development of economy, environment pollution problem is becoming more and more prominent. How to protect the environment while keeping the economy healthy growing is an unavoidable task. As a main role in the society, enterprises must take responsibility of protecting and improving the environment. Government, stockholders and creditors are becoming more and more interested in public environmental performance information, while concentrating on financial performance, and require enterprises truly and fairly represent the information of environmental liabilities and performance, but most of the studies on the environmental liabilities are focus on the theory analysis, few of them combined with realistic application of enterprises. As a result, further research on the accounting system and practice of environmental liabilities in enterprises based on practices is particularly important.Accounting and disclosure enterprise environmental liabilities are major contents of the research of environmental liabilities. Accounting system of environmental liabilities of enterprises must be based on the theories of circular economy theory, environmental values theory and corporate social responsibility theory, and should solve practice problems with relative accounting and management theory. Research on the disclosure of environmental liabilities accounting information in enterprises should resolve recognition, measurement and recording of environmental liabilities in first place; then establishes practicable environmental liabilities accounting system in according to Enterprises Accounting Standard, and selects appropriate measurement methods and confirm standards. At the same time, the enterprises environmental liabilities accounting information disclosure should be further strengthened, and the disclosure modes and contents of environmental liabilities accounting information, which are suitable for enterprises should be explored, so as to fully disclose the environment performance of environmental protection and environmental management in enterprise environmental accounting reports.The paper takes current researches as references and circle economy theory, environmental value theory, corporate social responsibility theory as theory guides to analyze the following topics: definition and specific contents of environmental liabilities; adopts case study methods to research the design of accounts, confirm, measurement and records of environmental liabilities. Then the paper establishes environmental liabilities accounting system which is appropriate to Chinese enterprises, and discusses the modes and contents of the disclosure of environmental accounting information, in order to improve the theory and method system of accounting for environment liabilities, and provides more useful information for environmental management.