The Research On The Construction Of Environmental Accounting System Of Iron And Steel Enterprises As An Example Of Xiangtan Iron And Steel Co

With the expansion of human social production and economic activity, the consumption of natural resources without restraint had caused ecological imbalance. Also the harm to environment increasingly serious. The deterioration of the environment has continued to spread, it forces more and more people paying close attention to our environment. So the energy saving and environmental protection policy is more and more important. Iron and steel enterprises as a representative of high pollution and energy consumption should undertake the responsibility of environmental pollution control. So the iron and steel enterprise need build an environment accounting system to disclosure the energy consumption and environmental pollution from all aspects independently.At present, We have not developed environmental standards for accounting the expenditure and revenue of environment protection and energy-saving emission reduction yet. Iron and steel enterprises do not adopt special methods to account and reflect the environmental issues. And the traditional accounting exists many problems on the treatment of environmental issues. It is not conducive to reflect the impact of environmental issues on the financial position and operating results and evaluate the economic and environmental benefit of the iron and steel enterprises reasonably and accurately. The theory and practice of environmental accounting in our country are all in the innovation stage. There is not a mature and stability system and structure. Based on the perspective of energy saving and emission reduction, our study is based on the previous research of environmental accounting and it disclosures the environmental accounting objectives, environmental content, principles and accounting of environment and environmental accounting information in detail. So we can establish environmental accounting theory system for iron and steel enterprise accurately.The environmental protection and other projects will be separated from the original accounting subjects and accounted separately. In the new environment of financial report, it not only can reflect the daily asset condition and results of operations, but also reflect the economic efficiency and energy saving and emission reduction of enterprises. At the same time it publishes full of environmental accounting information.Based on the environmental accounting theory, We research the Xiangtan Iron of Hunan and design some tables, like energy consumption table, cycle energy using registration form, pollutant emissions table and other documents to collect original data. So we can prepare accounting entries and fill accounting vouchers and finally finish the environmental accounting in financial statements. Then we unify the environmental accounting information format and content of Xiangtan.For the business stakeholders, it conducive to understand the information of enterprise energy saving and emission reduction comprehensively and accurately.There are still a lot of deficiencies on environmental accounting. But we hopes that the research will make enterprises pay more attach to the energy-saving emission reduction, environmental protection and realize the sustainable development of our society.