Printing And Dyeing Enterprises To Establish A System Of Environmental Accounting

In industrial economy time, the traditional economic theory pursues the economic benefit primarily. When developing the economy, many countries only pay great attention to the economic benefit, but neglect the environmental benefit and the social benefit. Presently, under the influence of the sustainable development idea and goal, the accounting theorists think the cost should include the environmental natural capital to evaluate enterprise benefit and social benefit, strengthen the protection to the natural resource and the environment. The study of the environmental accounting is helpful to combine economic benefit with environmental benefit and social benefit and is more advantageous in the sustainable development of the social economy.The massive sewage of the production process of printing enterprise has caused very seriously pollution to the environment. Many printing enterprises carry out the clean production to reduce the negative influence to the environment. When carrying on the environmental activities, printing enterprises should reasonably calculate the expenses, the cost and the benefit related with the environment activities to correctly reflect the cost and the benefit of the environmental activities.Under such background, this dissertation combines the printing enterprise's production practice with the environmental accounting theory. Through analyzing the negative influence to the environment, the environmental protection measures and the measures' effect, this dissertation proposes the printing enterprise should establish the environmental accounting system and analyzes the necessity, trying for establishing a set of account system reflecting the printing enterprise's characteristics and achieving the goal of trying out the environmental accounting in printing enterprisesThrough analyzing printing enterprise's environment activities' influence to its financial achievement, this dissertation uses traditional accounting theory, the green economic theory and the environmental cost theory, as well as diagnosis analytic method, qualitative and the quota technique and investigation analytic method, and establishes a set of account system and concept the report pattern of the printing enterprise's environmental accounting information. At the same time, through the real diagnosis research, this dissertation applies the environmental accounting system into the printing enterprise's production practice and analyzes the effect of the printing enterprise's carrying on the environmental accounting.