Research On The Measurement Method Of Environmental Accounting And Its Application

With the continuous development of economy and the progress of society, environmental pollution has become a major problem which restricts the rapid development of China’s economy. Now many of the city’s environmental pollution has intensified, which caused the consequences also be confused on the way, such as haze, sandstorm weather is a common occurrence. China’s 13th Five-Year plan at the beginning of the year, for the first time in five years planning the construction of ecological civilization. China’s economic development strategy, from the previous high-speed development, and gradually transformed into resource conservation and environmental protection of both the national policy. In the past ten years, the speed of economic development in our country is at the first place in the world, but the cost is the excessive consumption of scarce resources and the serious pollution of the environment. Under this background, the research on the measurement of environmental accounting can play a certain role in environmental protection. Specific performance in the following aspects:first of all, the environmental accounting measurement method is extended to practical application, can make enterprises better division of assets belonging to the accounting environment, liabilities, costs, revenue and other accounting elements. Thus, the enterprise can preparation of more comprehensive and accurate accounting statements, to provide effective information for decision-making related to the users of financial statements, and enhance the comprehensive competitiveness of enterprises. Secondly, the relevant departments of the state, such as: environmental protection departments, financial departments or administrative departments, etc., can be measured by the environmental accounting data for co-ordination, planning.This paper summarizes the background, significance and research ideas of this article through the introduction. Secondly, combined with the research status of the domestic and international environmental accounting, the definition of the concept of environmental accounting is defined. Then aiming at the environmental elements and the accounting measurement that start. And elaborates the measurement methods of environmental accounting. Finally, according to the study of combination of theory and case examples of chemical enterprises, the measurement of environmental accounting.In the course of the study, we pay attention to the unification of normative research and empirical research. Based on the traditional accounting method based, combined with China’s 2014 issued new accounting standards, elements of environmental accounting confirmation, measurement, accounting treatment do in-depth exploration, from the theoretical level comprehensive presents specific accounting of environmental accounting procedures. Through the analysis of the case, the environmental accounting system applied to enterprise specific cases in the process of operation, to further clarify the environmental accounting system in the practical operating procedure.It is concluded that the measurement method of environmental accounting is more accurate to reflect the assets and liabilities of the enterprise.