Legal System Of Environmental Accounting Research

With the deepening of reform, speed up the pace of development, environment andresources has become the bottleneck of limit state development, how to break throughthe bottleneck of development, more reasonable use of environment resources andprotection of natural environment, realize the benign development of two type society,sustainable development, become an important research topic, at the same time theconstruction of legal system of environmental accounting is a key link of this, it is thelegal norms regulating environmental accounting, environmental accounting system.So this article selected in the perspective of environmental accounting, the first partof introduction to environmental accounting system in general overview, a cleardefinition of environmental accounting, characteristics, functions, the role ofenvironmental protection has made relatively detailed instructions, forThe second part, focusing on the analysis of environmental accounting and legalrelations, respectively from the environmental protection law, accounting law,environmental impact assessment law three levels to explore, explain the generation anddevelopment of environmental accounting in our country legal system of soil.The third part, analysis the necessity of establish environmental accounting system,respectively from the need to implement the strategy of sustainable development, meetthe needs of the economic structure transformation, the need to break through theenvironment trade barriers, enhance government environmental decision-making,optimize the environment of the enterprise resource configuration needs and so on fiveaspects to carry on the analysis, establish environmental accounting system of the realneed.The fourth part, through the analysis for the three preceding chapters analysis, putforward the preliminary idea to establish environment accounting in our country, first ofall, from the perspective of government, establishing the basis of an analysis of theenterprise environment accounting system’s positioning. Secondly, for the environment,the integration of the accounting system and related legal policy analysis, respectivelyfrom the environmental protection law, accounting law, audit law, the perspective ofenvironmental impact assessment method, integration of suggestions were put forward.Again, through the analysis to establish environmental accounting system is presentedin this preliminary Suggestions, through the establishment of environmental resources in cost accounting system as the main body of the environmental accounting system,and perfect the system of environmental impact assessment and the environmentalaccounting system into the environmental impact assessment system, for the enterprisedecision provides scientific information data sources. Form a complete set ofenvironmental accounting supervision mechanism, is the implementation of theenvironmental accounting system in practice. Through the establishment of theenvironmental accounting system changes the traditional concept of economicperformance, promote the formation of social benefit as the main body of economicdevelopment, promote economic, government, culture and environment of all-rounddevelopment, provide the basis for the sustainable development strategy.