Environmental Management Accounting Legal System

Since mankind entered the industrial society, they unlimited use natural resources todevelop and put industrial waste to nature. People are under a strong desire. They hope to savethe earth and achieve sustainable development with man and nature, the contemporary and futuregenerations. As a major manufacturer of the main force of economic development andenvironmental pollution, companies would produce many environmental activities relatedtransactions or events in the production process. Traditional management accounting deficienciesin business management theory and management style have become a serious threat to theinternal recycling economy and establishing a management model for sustainable development.Environmental management accounting is derived from traditional management accounting. It isnew and booming-momentum discipline. In the rule of law society, to ensure the long-term of theimplementation of the environmental management accounting, we need the guide, promotion andsafeguard of legal system. So it is necessary to construct the legal system of environmentalmanagement accounting.However, current environmental management accounting research focuses on how to applyit, almost no research on legal system. This paper relates to multiple perspectives of law,economics, etc. Focus on cost management, investment decisions, performance evaluation of thelegal system and analyze problems of them. Explore the coordination path of the legal system ofenvironmental management accounting.The thesis has divided into six parts:The first part is an introduction section. It briefly introduces the background of this article,research status at home and abroad and the research methods and innovations.Part two: It introduces environmental management accounting overview. First it brieflyintroduces the background, connotation and feature of environmental management accounting.Second, the paper defines the legal system of environmental management accounting. It clarifiesthe definition and relationship with the environment and resources protection legal system. Theauthor believes that environmental management accounting legal system is the rule of specifyingpractices of environmental management accounting, including environmental management accounting laws, regulations and the rules, environmental management accounting principles,standards, guidelines, policies, documents and so on. Third, the legal system of environmentalmanagement accounting helps to the integration of environmental management accountingtheory and legal theory in theory. It can ensure the orderly of enterprise environmentalmanagement in practice. Fourth, this part clears that environmental cost management; investmentdecisions and performance evaluation are three principal stages of environmental managementaccounting.Part three: It establishes cause and theoretical basis of the legal system of environmentalmanagement accounting. The reason constructing environmental management accounting legalsystem is its necessity and feasibility. Environmental management accounting legal system isbased on external legal theory, information theory, and sustainable development based on thetheory of asymmetry. It concluded that it is urgent to construct a legal system of environmentalmanagement accounting.Part four: The legal system of environmental management accounting cost managementstage. It mainly discusses about the environmental cost accounting system and environmentalcost control system. Points out the shortage of the legal system of environmental managementaccounting cost management stage, mainly including cost measurement from a single, lack ofprofessionals in the field of environmental cost accounting, lack of environmental cost controlsystem and so on. Then Put forward to perfect our environmental cost accounting system andcost control system of measures, such as clearing the principle of enterprise environment costaccounting; formulating operational environment cost accounting standards and rules; thegovernment incentive policy, increasing investment in science and technology; improving thesystem of producer responsibility, the implementation of the enterprise, etc.Part five: The legal system of environmental management accounting investment decisionstage. Before the investment decision, companies must assess environmental impact to ensuredecision-making scientifically and reasonable. To prevent bias investment decisions,environmental management accounting decision stage investment environment must establishownership concept and clear ownership of natural resources and the environment. We must takesuch enterprise environmental responsibility. Therefore, the author perfects the environmentalmanagement accounting investment decision-making phase of the legal system mainly through the investment decision-making before the environmental impact assessment system,environmental resources property right system and corporate environmental responsibilitysystem.Part six: The legal system of environmental management accounting performanceevaluation stage. The author perfects mainly from two aspects. First, this paper introduces theconnotation of environmental management accounting information disclosure system and theforeign experience. We would perfect the system of environmental management accountinginformation disclosure in our country, including specific environmental management accountinginformation disclosure law the basic principle through the foreign legal system of environmentalmanagement accounting information disclosure of the experience. We would promote themanagement of the environmental accounting information disclosure laws and regulations,system construction and confirm the way of environmental management accounting informationdisclosure. Second, the cleaner production audit system reflects the enterprise environmentalproblems existing in the internal audit in our country, and the author would put forward theperfect proposal.