Western Corporate Environmental Accounting

Environmental accounting is the bi-disciplinary subject of environmental economics and accounting. As the main cause of environmental pollution, companies should take the responsibility of solving the problem of it. As a result, the environmental expenditure and benefit would affect the enterprises' financial condition and business result. To avoid the long period of the process of American's experience " first pollute, second change, our country's environmental accounting needs establishment for the time-being. Establishing the environmental accounting helps improve our country's serious condition of natural resource. Develop environmental accounting, control the company's activity of damaging the ecological environmental and supervise them to protect natural resources. Secondly, it can help our country develop the sustained economy. Traditional accounting sacrifices the environmental quality to get most profit. To our country develop the sustained economy. The environmental accounting supervise the companies to protect the environmental resource. Thirdly, it help increase the competition ability, as economy develops, the people's demands include culture and clean environment apart from material, business accounting adjust the relation of companies and environmental resource to help them develop healthily and produce green products with competitive superiority .Environmental accounting is a new researching field. For the all condition of domestic research, the structure system of environmental accounting wait thefurther development. Now the theory and practice doesn't mixed together and needs deep and systematic research. Environmental accounting's research doesn't take long. There is a large distance compared from the developed countries although our country get a certain good result such as delayed theory research and slow practice. My essay is the combination of theory and practice. I looked up much document material, including essays in the national library, scientific periodicals and related books. Also, I do some companies' investigation apart from grasping abundant material.My paper starts from the serious condition of environment problem in western China, then analyses the necessity and importance of environmental accounting, especially the inner relation between sustainable development and harmonious society, then introduce the specific practice and existed problem about western environmental accounting. At last express my prospects of western environmental accounting. Facing the problem of current western environmental accounting, I hold firstly, strengthen the comparing research of environmental accounting reports between China and international countries and dig out our own experience in the environment based on our practice and the absorption of international environmental accounting theory and practice. Secondly, with the aspect of operation, we formulate related standard in the high quality of environmental accounting and auditing, sturdy the companies' environmental report system and perfect accounting regulations and standards in order to guarantee the impletion of environmental accounting system regulations. Lastly, for the research method, ourcountry and companies should sticky to the principle of combining the theories and practice, apply the theory to the practice, getting rules and experience from it and enriching the theories.