Research On Environmental Accounting For Sustainable Development Of YL Company

As YL company of polluting enterprises,has been to destroy the forest resources,water resources,atmospheric resources but not for the world,the environmental pollution of the enterprise not only threaten its own development,but also to the entire social bad influence,the current accounting model focuses on the human economic activities,not to environmental information these into the research scope,lack of recognition,measurement and the elements of environment accounting.They are also reluctant to disclose the company's environmental information.Today,when environmental problems are taken seriously,the environmental risks of enterprises will inevitably increase.As the strategy of"sustainable development" is put forward,and the nation the constant focus on environmental issues,people environmental protection consciousness awakening,heavily polluting enterprises must do something to change the existing accounting system is imperative.YL company defects of current enterprise accounting,the author of this paper,studied the YL company existing accounting system analysis,and reveals the present pollution status quo,put forward the YL company the necessity of environmental accounting,and then the definition of environmental accounting,basic goal,basic assumptions and information quality requirements such as basic theory expounded,and the combination of YL company environmental conditions and analysis illustrates the YL company implement environment accounting need recognition and measurement of environmental elements,and the elements of the main account and the account treatment is illustrated,and then combined with the actual situation and China's national conditions,YL company Put forward the specific environment of accounting information disclosure content,method and mode choice,part of the environmental accounting events for YL company recently happened to the traditional accounting and environmental accounting treatment and disclosure content analysis,after the implementation of environmental accounting for YL company provides a complete template.At the end of the article,the author introduces the safeguard measures YL company should take to ensure the smooth implementation of YL company's environmental accounting system.Based on the research of environmental accounting on the basis of basic theory and practice both at home and abroad,puts forward a set of suitable for YL company environmental accounting system,hope to the implementation of the environmental accounting for YL just offer help,try to take this opportunity to from point to surface,for YL and paper industry heavily polluting enterprises implementing environmental accounting provides the theoretical basis and new ideas,to promote environmental accounting system in the national popularity of paper-making enterprises,led the people across the country attaches great importance to the environmental problems,realize the sustainable development of economy in our country.