The Study On Resources-Environment Accounting System Of The Forestry-Paper Integration Enterprise

Along with the people living standard and the quality of life enhancement, the paperindustry has been accelerated by the increasing demand of paper product. But, the paperindustry is high energy consumption and high pollution industry. All counties are facing theforestry resources shortage and environmental problems except few developed countries. Forthe human sustainable development, the Forestry-Paper Integration is a trend for internationalpaper industry.Our country has 20 years innovation for Forestry-Paper Integration, with different reasons,we only have little progress. To encourage the enterprise implement the Forestry-PaperIntegration, and harmonize the paper industry and forestry resources, on the one hand, we needto change the traditional mind, and build up a new concept system and theory, with consideringthe output of forestry as product or service, by method of measurement, evaluation andaccounting, with the developing forestry resource market, realize the forest resources value atequal value exchange, obtains the compensation, guarantees enough investment to forestresources and environment reproduction, in order to run in positive cycle. On the other hand,Forestry-Paper Integration enterprise should let the benefit counterparts and public understandcontribution made by the enterprise to improve ecological environment, to reduce environmentload, by disclosing the investment information of protecting the environment and reducingpollution. We need to establish a Resources Environment Accounting system to measure,record, calculate, summarize and report the forestry resource property and Environment cost ina Forestry-Paper Integration enterprise generally, continually and systematically. Based on thisidea, this thesis studied how to build up the Resource-Environment Accounting System of theForestry-Paper Integration enterprise, guiding the enterprise to implement the system byexample, to promote the enterprise to standardize the forestry resource property accounting andenvironmental cost accounting. Also it may help the government prepare the related policy.This thesis includes following.Firstly, it has analyzed domestic and foreign related research results, pointed out theexperiences to be learnt and problems to be solved, determined the direction, found thebreakthrough points.Secondly, it has defined the concept of Resources-Environment Accounting (REA) Systemof the Forestry-Paper Integration enterprise, explained in the theory and method, cleared the target and accounting object of the system, proposed the assumptions and principles of REA ofthe Forestry-Paper Integration enterprise, the basic elements of resource and environment,built the frame of REA system, made the foundation for further research.Thirdly, this thesis has studied the theory about forestry resource property accounting,defined the concept of forestry resource property. It determined the property elements,measurement, accounting method in Forestry-Paper Integration enterprise. It designed thecontents, ways and regulations about property information disclosure of Forestry-PaperIntegration enterprise.Fourthly, this article has studied the environment cost theory. First, defined the operationalpractical environment cost concept, proposed that the enterprise narrow sense environmentcost is the internal environment cost and the internalized external environment cost under thepresent technical level of environment accounting. Resource and energy consumed byenterprise plus narrow sense environment cost are broad sense environment cost. Theseenvironment costs could be calculated in the enterprise. Next, with this definition, for Forest-Paper Integration enterprise, environment cost accounting is a part of REA. Finally, with theaccounting output by this principle, the article designed the environment cost statement andthe environmental effect load statement to disclose some environmental information of theenterprise.Fifthly, for the purpose of wide implementation, this thesis analyzed a selected typicalforestry-paper integration enterprise with the research result.