China Environmental Accounting Research

Environmental issues has long been a constant topic of human beings, global climate change, atmospheric pollution, ozone layer destruction, which threaten the survival of the human environment, environmental protection becomes very necessary. People around the world in the pursuit of maximizing their own interests, while also considering the interests of the community to consider how the state of sustainable development continue to operate and survive, thus resulting environmental accounting. From the last 70 years the world, the Western countries have begun to conduct studies of environmental accounting, in the subsequent decades of efforts, the United States, EU, Japan and many other developed countries have established their own environmental accounting system. The introduction of environmental accounting in China relatively late, but the scholars of environmental accounting research enthusiasm high, especially in recent years as China's reform and opening up, and the continuous strengthening of international cooperation, environmental accounting industry, the accounting profession in China has increasingly gained attention. As the current international environmental accounting is not uniformly on the request, which the study of environmental accounting provides more degrees of freedom, our scholars is through active research and practice, want to build an environment suitable to China's actual conditions accounting system. In this paper, the Western developed countries, the introduction of environmental accounting system, analysis of China's national environmental accounting system with the West's almost made for the future development of China's environmental accounting recommendations and responses, consists of no part of the set.The first part is introductory, the main topics of the elaborate background and significance of the relevant domestic and international literature review, thesis structure and main points, as well as the major innovation of this paper and deficiencies.The second part is the development of environmental accounting status of foreign introduction. Mainly divided into three parts respectively introduced the United States, the European Union, Japan, the development of environmental accounting status. The United States is the first study of the accounting environment, environmental accounting information disclosed by one of the countries, through the development of recent decades, the United States has basically established its own environmental accounting system. European Union environmental accounting research is also relatively early, and many organizations and institutions have invested significant human and material resources here. However, the EU environmental accounting information This section has not been fully realized, quantitative data on less, more for some descriptive language. Therefore, the EU countries should be strengthened in this. Japan's history of environmental accounting research did not last long, but it has made remarkable achievements, both from the establishment of national environmental accounting system, or in the form of environmental accounting information disclosure in the world are among the leading level.The third part is the development of the status quo of China's introduction of environmental accounting. Were described in three parts, starting with the establishment of environmental accounting of our introduction to the background; followed by the establishment of environmental accounting of our analysis of the need for that 5 o'clock our country should the need for the establishment of environmental accounting; and finally from the relevant environmental protection laws and regulations, environmental accounting theory and in-kind Research describes three aspects of the development of China's environmental accounting.Part IV is a comparative study of environmental accounting at home and abroad. This section is the end of this paper, also provide an analytical basis for the later chapters of the foundation. Here at home and abroad through the perspective of environmental accounting research, research status, research results of a comparative analysis of three aspects, namely, that the domestic and the distinction between the world's developed countries, in order to follow-up study of China's environmental accounting to provide guidance to find the western developed countries suited to China's environmental accounting to develop the land, and strive at China's environmental accounting system.Part V is to the future development of China's environmental accounting to propose a solution and recommendations. This section is the focus of this paper is the core of the paragraph. Through this four-part comparative analysis, this part from the establishment of sound laws and regulations, guidance and advocacy role of the government's role in strengthening environmental accounting information disclosure, improve the quality of accounting professionals in all aspects of countermeasures and suggestions were put forward.