Environmental Accounting In The Use Of Chinese Iron And Steel Enterprises

With the purpose that account the influence that environment activities have made to the enterprise’business, disclose environmental performance information and financial information more accurately to promote business and human society to develop sustainably, environment accounting appears. Environmental accounting was studied only for few years and the development of theory and activities is far from perfect. The steel business is a big pollution source, so it should responsible for the drain of resource and environment pollution. However, the state hasn’t formulated environment accounting guidelines and made clear requirements for disclosing environment information. At the same time, the steel business doesn’t account the deal of environment activities, and there are lots of shortcomings of traditional accounting system that it can’t reflect the influence that environment activities have made to the enterprise’financial position and operating results, and evaluate economic performance and environmental performance of the enterprise’clearly.China is actively building a resource-saving and environment-friendly society at the present. In order to implement the scientific outlook on development and sustainable development strategies, it’s very important to promote the environmental accounting. Firstly, I review the foreign and domestic literature, made a summary and evaluation. Then, I analyzed the theoretical foundation of environmental accounting, including the responsibility and sustainable development. Also, I analyzed their impact on environmental accounting. Secondly, I studied the necessity and significance of promoting environmental accounting in Chinese iron and steel enterprises, what’more, I analyzed the present situation and problems of the practice. In this process, I adopted a method combined quantitative analysis and qualitative analysis. On this basis, I probed into measures and suggestions to implement environmental accounting from the perspectives of both government and Chinese iron and steel enterprises. On the one hand, the Government should improve the environmental legislation system and set down the environmental accounting standards, promote the organic integration of theory and practice. On the other hand, the iron and steel enterprises should accelerate enterprise accounting, and improve environmental accounting information disclosure, then, strengthen international exchanges and cooperation.