Strategy Of Sustainable Development And Environmental Accounting Research

As a result of continuous process of production and daily life, natural environmental quality has been destroyed seriously and has descended rapidly. Facing to the seriously matters, people have fully realized that we must choose the road of sustainable development strategy. In the course of responding the traditional development model, people have been aware of some matters. The first, as an important part of the society, enterprise should play a positive role in the implementation of sustainable development strategy. The second, the enterprises' production and management is a vital cause leading to environmental pollution, so enterprises should not shirk their responsibility. The third, people more and more attach importance to the environment. To cater for the needs and partiality for green consumption, enterprises have to be very careful environment pollution. The fourth, as the environmental problem becomes more and more important, and maintains more and more close links with the economical problem, the environmental information's needs of investors, creditors, customers, government and so on will promote the enterprises to protect and participate in improvement of natural environment, report the environmental information. The fifth, the more important, the country's law and regulations claim enterprises' compensation for environment pollution, ask enterprises' action for environmental protection.Obviously, enterprises have all kinds of environmental activities. So accounting should take part in the movement of environment protection. But the traditional accounting cannot do it. We can reach a conclusion that establishing environmental accounting is very necessary. It is the serious consequences of environment pollution and the application of sustainable development, which bring about the environmental accounting.Under these backgrounds, this paper studies the building of the environmental accounting framework from the sustainable development strategy.This paper has three parts. The first part mainly discusses the sustainable development and the establishing of environmental accounting, researching the necessities of establishing environmental accounting under the backgrounds of the sustainable development. The second part focuses on the questions about environmental accounting under the sustainable development, which is the core content of this paper. After the discussion about the establishing of environmental accounting, this part emphasizes the building of the environmental accounting framework under the sustainable development strategy. It studies environmental accounting basic theories, confirming, measurement, account, statement and so on. The third part researches the application of the environmental accounting under the sustainable development strategy in china. This part primarily states the necessity and feasibility of the establishing of environmental accounting in china, problems existing in the research of environmental accounting and the countermeasure and suggestion.