The Research On The Improvement Of Accounting Recognition And Measurement Based On The Sustainable Development

The eighteenth report of the Communist Party of China firstly think the ecological construction as highly important as economic, political and other key construction areas, which further illustrates the Communist Party’ determination of the economic upgrading and environmental protection coordinated advancement, also sending an important signal to the whole society:the main representative of the traditional industry with high energy consumption, high pollution, low technology and low production need to gradually disappear from the stage of history. In the context of scarce resources increasingly, studying the Improvement of Accounting Confirmation And Measurement Based on the Perspective of Sustainable Development is necessary, but also it has practical significance. It can mostly reflect quality and effect of the enterprise’s production, adapt to ecological civilization construction into the layout plan on the China’s accounting level, for the enterprises’requirements of international exchanges.In this new view of sustainable development to explore the research of accounting confirmation and measurement, through widely consulting the relevant literature and information, I found that too much researchers focus on recognition and measurement of environmental accounting and they do not carry out research with the combination of economic or social development and sustainable development as the theme of the times. In addition, the majority of scholars understand environmental accounting as this one theme of protecting environment. From the perspective of sustainable development, the accounting recognition and measurement improvement based on the novel, is the innovation of this paper. Due to the limited reference materials on the topic and the majority’s normative perspective to study the accounting procedure based on the situation of sustainable development, I lack of some empirical data directly to prove the role of accounting development on the sustainable development, and because of the author’s limited ability, some description is not accurate enough.The zero part is the introduction. This part mainly introduced experts’ status quo about basic theory of accounting, confirmation and measurement of accounting elements and accounting system of the domestic and foreign experts based on the sustainable development. This paper make a simple list of the achievements and introduces the ideas and methods of this study.The first part is related to the concept and theoretical foundation of my theme. This part makes a base for the whole text. It introduces the definition of sustainable development, accounting recognition and accounting measurement and the relationship between them, and the various theories supporting this paper including the externality theory, the theory of labor value and marginal utility, the goal of accounting and accounting information quality theory.The second part is the sustainable development demands for accounting recognition and measurement. The sustainable development demands for accounting confirmation with the changes of the standard, the basis of accounting recognition, accounting elements and accounting research object. The sustainable development demands for accounting recognition with the changes of measurement scale, measurement attributes and measurement methods.The third part is the current problems and causes of accounting recognition and measurement on the reflection of sustainable development. The current problems include that the accounting standard is not perfect, the accounting confirmation basis has certain limitations, the set of the accounting elements is not perfect and the object of accounting is not comprehensive revealing the current accounting recognition problems under the sustainable development. The current problems include the limitations of monetary measurement attributes, the historical cost measurement attribute and include that current measurement method cannot meet the needs of sustainable development revealing the current accounting measurement problems based on the sustainable development. Then I analysis the reasons leading to these problems.The fourth part is the experience and enlightenment of accounting recognition and measurement to reflect the requirements of sustainable development. Research on environmental accounting in Japan and America is much earlier than in China. Some experience is worth our reference. Strengthening the environmental enforcement efforts for practice escort of accounting recognition and measurement improvement, increasing research efforts of accounting measurement system, enhancing the attention of government, the public and the enterprises on the accounting recognition and measurement and formulating accounting standards of theory and practice aspects to improve accounting measurement and confirmation.The fifth part is to introduce accounting recognition and measurement strategies from the perspectives of the sustainable development. It is the key part of this paper. By enhancing the attention of all walks of life, including the government and enterprises on the improvement of accounting recognition and measurement it can provide basic conditions for solving the problems of technical level. Focuses on the further perfection of the accounting standards and audit standards. Accelerate the integration of green accounting and tax reform and enrich the accounting theory and vigorously carry out the accounting practice accounting.The last part is the conclusion of this paper, mainly on summary of the viewpoint, research problems and related suggestions.Through this thesis, the author thinks, if we want to implement the party’s eighteenth big report, to achieve sustainable development of economy, society and the enterprise, we must set up a set conceptual framework of accounting which are suitable for the sustainable development.