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On The Environmental Accounting Information Disclosed

Posted on:2003-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:S F YinFull Text:PDF
GTID:2206360062990164Subject:Business management
Abstract/Summary:PDF Full Text Request
With the development of the economy and the society, the problem of environment has been a problem of economy. Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. But conventional financial accounting got corporations into the environment without the zoology. Its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made. It is apparent that the information presentation can't adapt to the demand of complicated entrusted responsibility, which is bom by corporations and brought by the complexity of economic affairs. Because modern corporations must face up to lots of environment activities. The information presentation of conventional financial accounting is confronted with austere challenge. For these environment activities exist. Presenting the information of the environment accounting is required from either the need of corporation development or of the exterior information user of corporations.The dissertation starts from the necessity of the information presentation of the environment accounting. Firstly, h gives a brief introduction to the status of the information presentation of the environment accounting from inside and outside of China. Secondly, it briefly expounds and analyses principal characters of the information of the environment accounting. Finally, it discusses the content and mode of the information presentation of the environment accounting, which is in the basis of principal characters and presentation principles of the environment accounting information, which uses international means for references. It comprises financial effect and environment performance of environment problems. It also builds some material assumptions. Because the environment accounting and its information presentation is at the phase of theory discussion and its practices has not gotten required development in china now, I consider that the better means is to build the rule of the information presentation of the environment accounting as soon as possible. It must combine the freewill presentation and compulsory presentation. We must build a mechanism of encouraging freewill presentation from now. We build up some experiences from freewill presentation of some corporations for a period of time. After that, the country builds a compulsory rule of the information presentation. All corporations can get appropriate presentation. We believe that constructing the information presentation of the environment accounting is necessity after China has been in WTO. In coming future, the information presentation of the environment accounting must come true in China.
Keywords/Search Tags:environmental accounting, environmental assets, environmental liabilities, environmental revenue, environmental expenditure, environmental report, information presentation, environmental performance
PDF Full Text Request
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