Environmental Accounting Index System Research

Combining with the characteristics of environmental accounting and performance evaluation, we design a set of environmental accounting system suitable for enterprise integrated performance evaluation, toevaluate the enterprise environmental performance objectively, to putforward some constructive suggestions about enterprise environmental performance evaluation.This article embarks from the macro research, with reference to the accounting index system research, designing a set of index system of environmental accounting system of the performance evaluation index of the environmental management and the enterprise level. Based on accounting index system, this paper established primary and secondary index, at the same time, refer to the content of the EPIs in ISO14031, cooperating with 《guidelines of strengthening company’s supervisionand administration of environmental protection》 and 《the enterprise environmental behavior evaluation technology guide》, to class and definite environmental index of environment management, forming three-level indicators of environmental accounting index, index of primary, secondary and tertiary formed a set of feasible environment for the enterprise accounting index system. The traditional performance evaluation system formed from enterprise, and in this paper, the accounting index system tries to start from macroeconomic environment, focusing on the micro level of enterprise environmental performance evaluation, so as to make environmental accounting index reflect an enterprise, an industry and even the degree of economic strength and prosperity of a country, making them both to guide micro enterprise environmental management conditions and can reflect the macro national environmental management, promoting environmental accounting’s status and influence in economic decision making.At the same time, this paper designed two methods, putting the environmentalaccounting data into intuitive environment accounting index. And we take advantage of Japan’s Toyota case to analysis that environmental accounting index system is verified the feasibility of the design and preparation methods.This study is on the purpose of the performance evaluation of enterprise environmental management, drawing lessons from the research of accounting index system to establish a system of environmental accounting index, making the enterprise’s environmental management more transparent, helping the public and stakeholders to understand enterprise environmental management information, helping the government to understand the enterprise’s environmental management degree contributing to the social environmental protection. At the same time, the establishment of environmental accounting index makes the micro level of enterprise environmental performance evaluation to be easy, and also help to rank medium level industrial’s environmental performance, and help to evaluate the macro level of national environmental performance.