On The Environmental Accounting Measurement In The Enterprise - The Elements Of The Business Decisions Of The Measurement Of Environmental Accounting

Since 1950s, the rapid increasing of global economics and population had led to the problem of exhausting of nature resource and pollution, which had seriously threaten the human being's living and development. So the environmental problem had obtained universal concern. Since 1970s, more and more governments began to interface the wasting resource activities through legal and economical methods. The stakeholder of the firms expected them to undertake the responsibility of environmental protection. The customers show their environmental protection sense by using green products. In this situation, the environmental factor had become the main factor that can influence the strategy and operational activities of the firms, as well to change the business's decision making. People realized that the enterprise's decision making must think of environmental effect of their behaviors. Otherwise, it can bring heavy losses.The enterprises must undertake the responsibility of environmental protection, to use resource in effective way, to reduce the bad effect on the environment, to add the environmental objects into the firm's strategy and decision making activity. Environmental accounting use a serials methods to distinguish, measure and allocate the environmental factors and transmits the related information to the stakeholder and the public. To add the environmental factor into the decision could improve the appearance of the business and achieve the financial goal simultaneously, eventually reach the sustainable development goal.The environmental accounting had formed for many years in the western countries. Many firms had practiced it and obtained good effect. This thesis studied the environmental accounting theories and the methods of measurement. It integrated the environmental accounting into the firm's decision making and analyzed the effect of it. In addition, it studied the question that firms should how to deal with the environmental protection sense of public. It can guide the firms to develop the environmental management system and improve the sustainable development strategy of the firms.There are seven parts in the thesis. Firstly, the author discussed the background of the environmental accounting, presented the purpose and contents of the paper. Secondly, the author represented the concept and related theories of environmental accounting, environmental accounting measurement. At last, the author illustrated the practice of environmental accounting in the business by a case. The author discussed the decision making of the firms based on the premise that environmental factors are considered as well.