Environmental Accounting Measurement And Disclosure Of Information

The modern industrial society is destroying the environment the mankind depends on with an unprecedented speed while developing forward fast. The damage is everywhere, from our community and city to one country or even to the whole globe. The accumulated environmental pollution for the past long period has already begun to show its realistic and potential danger. The production and operating activities of enterprises are one of the most important reasons for environmental pollution. The enterprise must and should bear the responsibility to take the environment into the accounting system of the enterprise and to exert the due function in protecting the environment and maintaining sustainable development. Therefore, the study on the issue of accounting the environmental pollution is of great theoretical importance with function of practice guidance.Based on relevant theory of accountancy, this thesis has carried out contrastive analysis of the research results in the respect of environmental cost accounting of western countries, China and Arabic countries motivated by the environmental pollution. On that basis, it has summarized the issue of accounting of the enterprise in environmental protecting activities from three levels: classified recording, confirmation measurement and accounting report. An environment accounting system is set up and it is used in a specific case and the empirical study is done. Finally, it has put forward corresponding policy recommendations for- the improvement of environment accounting system of the enterprise and offered certain thinking clew and reference for the future relevant research and further study.