Research On The Improvement Of China’s Environmental Accounting Model

In recent years, as the economy continues to develop, the world’s concern forenvironmental issues continues to heat up, corporate environmental and socialresponsibility also of concern, China has put forward the slogan of "energyconservation and emissions reduction, low carbon environmental protection", whichrequires people to pay more attention to environmental problem, environmentalproblem has become an important problem cannot be ignored in the process ofeconomic development, but the current environment status in the development of theenterprise did not get enough attention, environmental accounting from theory topractice a long way to go.In this thesis, according to the present situation of the development ofenvironmental accounting in the former research about the theory of environmentalaccounting basis, combining with the development of environment accounting of ourenterprises and the research status quo, and according to the characteristics of thedevelopment of China’s environmental accounting and the feasibility of implementingenterprise environmental accounting, the "five elements" model is improved,constructs a model of "five elements" the improvement of environmental accountingand environmental accounting system, make the environment more can reflect thesocial responsibility accounting. Finally use a steel production environmentalprotection enterprise as an example, deeply discusses the application of environmentalaccounting, and evaluate the implementation effect. Through the above research andanalysis show that the improved "five elements" accounting model can effectivelyrecord the content of the environment accounting information, accountingenvironment accounting, more suitable for the implementation of environmentalaccounting in our country, the research for our country the development ofenvironmental accounting and practice provides the reference and reference.