Study On The Establishment Of Corporate Environmental Accounting System In China

More and more environmental events have happened in an enterprise in pace with increasingly serious environmental problems. But traditional business accounting hasn't direct provision about how to account these environmental events, so standardizing the accounting of enterprise's environmental protection business on system level , namely establishing enterprise environmental accounting system(EAS) is the product of incorporating environmental protection business into business accounting system.It is now an initial stage in our country for both theoretiacl and practical study on environmental accounting system, 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 in foreign countries. The EAS in the paper mainly includes five parts : (1) environmental accounting elements ; (2) environmental conservation benefit and economic benefit ; (3) methods for environmental accounting ; (4) enterprise environmental account system ; (5) the disclosure of enterprise environmental information. The basic four elements in environmental accounting are environmental costs , environmental assets , environmental liabilities and environmental performance. In the paper, the author thinks that environmental cost accounting should be the center of environmental element accounting, and we should especially consider the identify and measurement of environmental liabilities. The design of environmental account system and the disclosure of environmental information both are the important components and the emphasises of EAS. The author puts forward three different modes of establishing environmental account system in the enterprise according to the situation of different enterprises. About the disclosure of environmetal accouting information, some foreign exllecent methods are introduced in the paper and suggestions of how to disclose environmental information are given in view of this actual situation in the enterprise of our country and the characteristic of business accountingsystem in our country. In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.