Discussion, To Confirm The Measurement And Its Application Of Environmental Accounting

The environmental problems are heatedly concerned by the people in the world nowadays, and have brought tremendous impact on the traditional theory of financial accounting. Thus it is necessary to reestablish the traditional theory of financial accounting and set up a new branch of accounting-the environmental accounting.This dissertation starts from the significance of environmental accounting and comprises following five parts.The first part analyzes the background of environmental accounting development and the sustainable development strategy, and presents the international research of environmental accounting.The second part discusses a few essential theoretic issues of environmental accounting, including the conception, the theoretic bases, the objects, the assumptions and the principles of environmental accounting, and compares these aspects with the theoretic issues of traditional accounting.The third part concerns the recognition of environmental accounting. Firstly, this part discusses the factors of environmental accounting, and then puts forward the opinion of author on recognition of the factors discussed before.The fourth part concerns the measurement of environmental accounting. Owing to the particularity of the contents of environmental accounting, it differs from the traditional accounting on measuring theory and measuring means. This part discusses the objects, theory, means and some other aspects of environmental accounting measurement.The fifth part analyzes the development condition in China nowadays and the way to practice environmental accounting in China.