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The Study Of Corporate Environmental Accounting Theory And Practice

Posted on:2005-08-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ZhangFull Text:PDF
GTID:2206360122495597Subject:Forestry Economics and Management
Abstract/Summary:PDF Full Text Request
Environmental accounting is a new research field in recent years, which is emerging from an increasing deterioration of environment and resource and constant strengthening of the public's concept of the environment protection. More and more environmental events have happened in an enterprise in pace with increasingly serious environmental problems. Investors, creditors,. government and community have a varied demand for enterprise environmental information due to their own interests or moral consideration. Enterprises also need relevant environmental accounting information for their management decisions in order to maintain normal enterprise production and management and reduce environmental risks. All these ask for enterprises to establish a system to provide environmental information such as environmental assets, environmental liabilities and environmental costs etc. Environmental accounting is such a system, so study on environmental accounting has important meanings.It is now an initial stage in our country for theoretical study on and practice in environmental accounting, and a generally recognized and practiced system has not formed. Just under this background, the author tries to do some research on environmental accounting in the paper on the basis of the past achievements. The content of this paper mainly includes the theoretical basis of environmental accounting, the analysis of the basis theory of environmental accounting, the identify and measurement of environmental accounting elements and the disclosure of enterprise environmental information. The theoretical basis of environmental accounting study has been made clear in the first part of the paper in order to meet the needs for further study. Compared with traditional accounting, the basis theory of environmental accounting has been studied to build a basis theoretical structure in the paper. The identify principles and measurement approaches of environmental elements are different from traditional accounting system and have been made a emphatic study, especially a detailed study has been done on the enterprise environmental cost in the paper. In view of this situation in the enterprise of our country, the disclosure of enterprise environmental information is also an emphasis and suggestions of how to disclose environmental information have been given in the paper.
Keywords/Search Tags:enterprise environmental accounting, environmental cost, disclosure of environmental information
PDF Full Text Request
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