Environmental Accounting Legal System

The environment problem that the economic development brings is gradually serious. We have been seeing and experiencing that the rapid economic development brings not only rigorous environment pollution but also excessive waste of resources. It can be seen from a great deal of laws, regulations and policies about environment established in recent years that the nation pays attention to the environment resource problems. Environmental accounting law system has been a vital part of the law systems in environmental protection.The environmental accounting law system has been seen as a legal norm to regulate the accounting about the environment, and a guarantee of the regulations of environmental accounting. To study the environmental accounting law system, at first, we should have an intensive understanding about the environmental accounting. The first part of this paper focuses on the introduction of the general theories of the environmental accounting. The environmental accounting is a newly arisen academic subject which brings ecosystem resources and environmental conditions into the book keeping, references some relevant environmental accounting regulations and laws, takes currency as a main calculation unit, adopt diversified calculation means, evaluate correctly the economic, social and environmental profit of enterprises, and provides the environmental information of enterprises to some benefit sharer. Eighty percent of the environment problems were resulted from the production and running of enterprises, so the paper focuses on the enterprise environmental accounting law system which regulates the reorganization and calculation of environmental accounting elements, and the problems of disclosure of environmental information. Environment asset, environment liabilities, environment cost and environment income is the main contents of environment accounting calculation. Environmental factors should be a part of the calculation, and then environmental information are disclosed by accounting reports, such as the environmental influences from enterprises, the fulfillment conditions of enterprises to environmental accounting law, environmental conditions, the achievement of environmental protection and management, and the influence of financial and running condition. The environmental accounting law system is necessary to regulate it. When the environmental accounting law system is established, it should follow some general principle, such as social fair, and prevention over management.The second part of this paper is about the theoretical foundation of the environmental accounting law system. Firstly, it is about the inevitability of the establishment of the environmental accounting law, from the point of view of the economics, environment economics, and gross national product. Secondly, for successive development and environmental ecology protection, environmental accounting law system should be established. From the points of the social balance in sociology and the responsibilities of enterprises, enterprises should bring their environment factors into their daily economic activities. This is the fundamental obligation of enterprises being a part of the society. Lastly, the basis of the environmental accounting law system can be found in environmental protection law and accounting law, and this makes it have solid law foundation.In 1970s, some advanced countries in the world began to play close attention to this point. Their environmental accounting law systems are perfected increasing. So it is beneficial to study their environmental accounting law systems for the establishment of our own. The third part of this paper analyses the environmental accounting law system of some foreign countries, such as American, Canada, Japan, and some European Countries. After researching the development track and the results of their environmental accounting law system, the nation can reference their common advanced mature aspects. For example, the confirmation methods of some environmental accounting factors and the regulations disclosed by environmental information can support references to the establishment of the nation's environmental accounting law system.The fourth part of the paper is about analyzing the construction of the nation's environmental law system. After analyzing its basic current research situation, and assessing the problems in studying and fulfilling it, the feasibility of its construction will be estimated, and the nation's environmental law system can be established. The standard rules of environmental accounting will be estimated after confirming the instructive theory of legislation. The main contents of the standard rules are about to clear up the confirmation and calculation methods of the environmental accounting factors, and to policy the disclosure method of environmental accounting information. We should sufficiently reference some advanced legislation of information public of foreign environmental accounting law system, and establish feasible environmental accounting law system. Environmental law, accounting law and other relative laws should correspond with it, and relative monitoring policies should be established, such as national audit and monitor. The specialized organization of environmental accounting, the training of accountant, and the responsibility of the environmental accounting is being built.