Research On Environmental Accounting Of XA Company

In recent years,China's rapid economic rise has brought us great things,but the environment pollution is also alarming.The level of our material life has risen,and the social economy has rapid development.Those are acquired at the cost of the survival of our natural environment.Environmental pollution events emerge in endlessly,mostly because of the company in the production and business operation does not pay attention to their own activities for the environment.According to statistics,80% of the environmental pollution caused by enterprise management.Therefore,guiding enterprises coordinating the relationship between the production and business operation is the key to solve the problem.Both as a government,business and social in promoting economic development and environmental protection,are inseparable for analyzing the environmental accounting information,so the environment accounting has become the focus of attention.Compared to the United States and other developed countries,Chinese scholars do the study of environmental accounting has just begun,has not obtained relatively complete and mature research results and makes the enterprise in the definition of environmental information,environmental accounting and information disclosure without reference standards.In order to promote the development of the enterprise environment accounting,national related department and the securities and futures commission has taken many measures,but lack of guidance in practice.In 2003,Chemical industry has listed as one of heavy pollution industry.XA company as the leader of chemical industry,no matter from the scale of the development of the company internal staffing and economic strength and industry is able to and should pay attention to the relationship between the company production and operation and environmental protection.In order to provide the reference for the application,XA company should develop the environmental accounting and environmental accounting information disclosure work.In this paper,the study of environmental accounting problems about XAcompany has strong representative.This paper absorbing the research achievements of predecessors' excellent,introduces the research background,meaning of the environmental accounting and the domestic and foreign research present situation,and environment accounting related theory.Focus on XA company in accounting and environmental issues in the process of the combination of the existing problems and the environmental accounting theory is applied to the practical problem in the process.Then,environmental matters of XA company reflect in the company's financial accounting system.In the end,put forward the advancements to fit XA company specific situation and disclosure framework.