On The Construction Of China's Enterprise Environmental Accounting Legal System

80%of environmental pollution in our country comes from enterprises,therefore,solving environmental contamination and waste of resources caused by enterprises constitute the focuses of the environmental protection work.The enterprise environment accounting is a good way to solve this problem,we should build environment accounting legal system to fill the blank of legislation related to the environment accounting.Making it legalization on the basis of the enterprise environment accounting theories studied by the predecessors,increasing environmental responsibilities which should be undertaken by enterprises in our country by means of legislation,improving the environmental management ability of enterprises,in order to achieve the ultimate goal of environmental protection.The first part introduces the background of constructing legal system of environmental accounting in our country.First of all,by comparing the environment accounting with the traditional accounting as a starting point,discovering that the legal system of traditional accounting can hardly regulate effectively the environmental accounting,legal system of our country enterprise environment accounting is blank.Secondly,it is explicitly pointed out that corporate environmental responsibility is the legal basis to build legal system of environmental accounting.Again,briefly describes the status quo of dealing with environmental information and the existing problems of China's enterprises.Finally,puts forward the necessity and feasibility of building a legal system of environmental accounting in our country.The second part analyses the demand of information users to construct the enterprise environment accounting legal system.From the perspective of the users of environmental accounting information,respectively from the perspective of the government,enterprises,investors and citizens,the diverse requirements of legal system of environmental accounting by different environmental accounting information users are analyzed,reflecting the direction and value orientation of building the enterprise environment accounting legal system.The third part argues which legislation pattern choice is the best for building the enterprise environment accounting legal system in our country.Through respectively analyzing environmental law legislation mode and accounting law legislation mode,it is considered that neither the separate environmental law nor the separate accounting law can completely meet the requirements of the legislation of environmental accounting.Therefore,in order to ensure that the environmental accounting information is real and effective and the status of enterprise environment will be improved,the best way is to establish an independent enterprise environmental accounting legal system to regulate the enterprise environment accounting behavior.The final part makes specific suggestions about constructing enterprise environment accounting legal system.Based on the first part of the "background",in order to meet the "requirement" in the second part as the goal,within the independent enterprise legal system of environmental accounting in the third part,based on the basic national conditions of primary stage of socialism in our country,the suggestions of specific content to build the legal system of enterprise environment accounting is put forward,mainly including:(1)construction of the enterprise environment accounting legal system should not only adhere to the basic principles of accounting,but also need to conform with the principle of paying attention to the environmental performance,the principle of the internalization of external costs,the principle of paying equal attention to punishment and reward and relative fair principle;(2)we should choose the environmental cost,environmental liability and environmental performance as environmental accounting elements in building enterprise environment accounting legal system;(3)the enterprise environment accounting legal system should standardize the recognition and measurement of environmental cost,environmental liability and environmental performance;(4)the enterprise environment accounting information disclosure rules should be regulated when building enterprise environment accounting legal system;(5)there should be a corresponding supervision mechanism about the legal system of enterprise environment accounting.