The Construction Of The Theoretical Frame Of Enterprise Environmental Cost And Management Accounting

On the way that human being go to civilization, we achieved development at the expense of destruction of the natural world , brought a series of environmental problems such as pollution and environmental damage , that will influence and restrict the further development if we can't pay attention to that in time . Enterprises are restricted on environmental of issues and assume enormous environmental hidden risk from all sides at the same time that people aware of the problem. The only method that the problem can be resolved is showing the true figures of environmental cost so that the enterprise could discover the pay out on environment and the hidden environmental risk , only do this the management of environmental cost can be carried out. The work of environmental cost and management accounting that taking as a information conversion system is showing the true figures of hidden environmental cost for the correlative activities of enterprise to achieve both the economic benefits and the environmental benefits . Therefore, it is necessary to take the Environmental Cost and Management Accounting as a separated subject. On the base of perfecting the theory of Environmental Cost and Management Accounting the other environmental management of enterprise may have to be implemented.This article is in such a context, on the base of domestic and foreign research results do preliminary study on building a theoretical framework of the Environmental Cost and Management Accounting .The article believe that producing environmental cost information is critical for the system of the environmental management , so it is necessary to manage the Environmental Cost and Management Accounting from the Environmental Management Accounting in a separate for the formation of the second disciplines of Environmental Management Accounting - the Environmental Cost and Management Accounting .As a separate academic subject has its own theoretical framework is a symbol of independence of the subject, but also the requirements of further development and improvement. This article tries to build a theoretical framework of the Environmental Cost and Management Accounting as the main contents ,and takes the essence of the Environmental Cost and Management Accounting for the logical starting point , and the theoretical framework includes the environmental agent , the functions, the object ,the objective ,the assumptions, the elements,characteristics of information quality of the Environmental Cost and Management Accounting. In this paper, the environmental agent of the Environmental Cost and Management Accounting determine the Emergence and development of the Environmental Cost and Management Accounting ,it is definitely the logical starting point. Its function and object answer it doing what and the scope , so its function and object are decided by the environmental agent. The objective of the Environmental Cost and Management Accounting clear what is expected to achieve, it is the specific of the function, therefore, the objective is determined by the function .The assumptions of the Environmental Cost and Management Accounting are taken based on the comprehension of the object ,so the assumptions is determined by the object. In addition , both the objective and the assumptions of the Environmental Cost and Management Accounting determine the elements and characteristics of information quality. Based on the logical relationship all above, the theoretical framework of the Environmental Cost and Management Accounting takes shape.