The Research On Environmental Accounting Reporting

With the fierce development of the current industry, enterprises consider less of the efficient use of the nature resource that if it can stand or not, while they pursue the maximization of their own profit. Human beings exploit excessively, and expel too much poisonous material to the nature. These kinds of behavior lead the environment which people live with deteriorate day by day, and the air is polluted much more seriously, while the disaster of nature always happen, the global climate becomes wanner, and soil turns into sand etc. People take more realization that the economic increase model symbolized by abundantly wasteful resource and seriously polluted environment both destroys people's health, and affects continuous development of a country. The deterioration of the environment lead the positive activities of globally environmental protection,and accounting field of many countries devoted themselves to the deep integration and development that involve both the environmental protection activities and the advanced process of"green revolution". They also discuss how can accountings participate in the environmental protection activities, and encourage the deep integration and development between environment and economy. These lead to the new type of current accounting branch which is founded and develops as environmental accounting. Environmental accounting is a discipline that researches the relationship between the economic development and the environmental resources, identifies, measures and reports the environmental assents, liabilities, cost and expense. This discipline also analyzes how the environmental efficiency and activity affect the financial results, socially economic development in enterprise. Output-environmental information is the last circle of environmental accounting, therefore, the aim of environmental accounting reporting is to provide the information about the use of environmental resource and the cost-compensation to the users of the information based on the regular accounting according the continuance development stratagem, and reflect the social responsibility and the social cost with the efficiency while the agent use the environment resource.So the effect and the meaning of environmental accounting reporting is very great.Recently, research on environmental accounting reporting is limited to the research on the reporting in individual enterprise, and the majority of researches are processed on the base of traditional financial statements. The environmental information is provided mainly by disclosing in the appendix of the traditional financial statement. But there are also some enterprises begin to develop the financial statement in which absorbs the environmental element and provide the environmental information by separated items.But from the proprietary economy view and the agency theory, enterprises are just the users of the environmental resources, the public are the really owners of the resources and the government is the manager of the resource; But now the situation is that the environmental source information is not enough between the resources owner-public, the manager-govement and the enterprises which affect not only the right of acknowledgement, but also right decisionmaking. Therefore, the shortage of environmental reporting entity slows the speed of deeply research by environmental accounting. By the theory, the lack and the wrong position of the accounting entities restrict the deep research of the enirnmental accounting reporting. So it is significant to break the restrict and stand on the third-part position to research the environmental accounting reporting.The research on environmental accounting reporting should begin with economy theory, on the pretext of shortage of resources and the value theory; the proprietary economy theory identifies the user, owner and the manager of the resources, and this is foundation of regulating the environmental accounting reporting entity; the external theory reveals the behavioral problem of external diseconomy must be solved by government measurement which is then put in the cost of product; the agency theory analyzes the principal-agency relationship between the government and the public, which illustrated government is the perfect environmental reporting entity; the continuous development theory is the theoretical and practical basement of the environmental accounting reporting.On the research of environmental accounting reporting theory, it can be concluded that the purpose of our country's environmental accounting reporting is not clear, and there is lack of identified criteria of identification and measurement etc. Therefore, the standard analysis method is used to analyze the purpose and to point out the general and concrete purposes of environmental accounting reporting, under the strategy of continuous development.The govement is the best choiceof the environmental accounting entity by analying three entitiesgovemenmt,enterprise and public. After identifying the environmental accounting reporting entity clearly and taking the theory into the reality, it can be figured that environmental accounting reporting in enterprise can be divided into two parts: element information of environmental accounting reporting and efficiency information of environmental accounting reporting. This can answer the question what is reported. Because environmental accounting reporting is reflected by capital, the quantity analysis is involved into designing the input-output model. With the case analysis, the cost of resources used by enterprises is put in the cost of products.This is the base of reasonable product cost.After revealing the purpose of the environmental accounting reporting, identifying the environmental accounting reporting entity and elements, constrcucts double entities models of environmental accounting reporting. It also calls the government and the enterprise for that make the environmental accounting reporting, disclose the environmental information from the macroeconomic, intereconomic and microeconomic view. Through this way, the government and the enterprise can lead healthy figure, and environmental accounting reportings from these two entities can integrated together. This is a good basement in extending new environmental accounting reporting model and has an important practical and theory significance.