On The Enterprise’s Eco-income Accounting

The reason why ecological income accounting measurement come into being, thefirst is the role which income accounting intends to play in the fields of property rights,the second is because of the existence of bounded rationality, the knowledge ofpeople’s understanding on the property protection, is in the continuous development,from form to content. The measurement of accounting income’s plays the major role inthe protection of the property rights, the history of accounting income measurementshows: on one hand, accounting income measurement evolve with the content and formof the protection of property right.The form of companies’ ecological property rightand the appearance of ecological market, lead to the complex realization form of theproperty rights. And proves that the measurement of Eco-income play a important rolein the construction of an ecological sound society. This also is the embodiment ofproperty rights protection which role accounting play. As the shortcoming exist inpresent asset pricing and measurement of income, it can’t reflect ecological income ofcompanies, to reform the existing relevant accounting system is undoubtedly. On theother hand, along with the spread of the concept of sustainable development, the viewto take the ecological environment as company’s stakeholder gradually formed, and thenecessity to protect the ecological property is beginning to become the consensus ofpeople. The needs for property rights protection and the development in themeasurement of accounting income promote the generation of ecological income.In order to measure the enterprise’s sustainable performance, ecological efficiencyand environmental gains has been developed to come into being as a representative of aseries of measures.Because ecological efficiency’s emphasis is to get more output with less input, sowith the popular of ecological efficiency in the companies, the plight of resources andenvironment problems can ease to a certain extent. But, ecological efficiency works asprocess rational and is thought to be people-centered, limits its use in enterprise. Atthe same time, the theoretical basis of ecological efficiency is still the hypothesis ofEconomic-man, still exist certain conflicts with the concepts of sustainabledevelopment, at the same time, take the form of relative does not reflect the enterpriseecological performance actually while the absolute form can do, and thus can’t solvethe already existing problems. Ecological income is the development of ecological efficiency ideas, not only including that of the view of process rational, as well as butalso including the view of result rational as well, thus can make economic man paytheir attention to eco-environment, and promote enterprise ecological behaviorstandard.From the perspective of the environment income, the theory foundation of theenvironmental income is the environment economics, the basic of environmentaleconomics is still the hypos is of Economic man. At the same time, from the practice ofthe countries, environmental incomes emphasis on the cost and debt, so as to beincentive for the regulation of the companies’ behavior, the unequal between the powerand the responsibility directly leads to the companies’ environment behavior doesn’tmeet the regulation. From the perspective of systematic, environmental income is justpart of the ecological incomes. Second, the ecological income and environmentalincome is based on behalf of the different views of the world. As the coming into beingof the concept of ecological income, which shows that the companies have regardhimself as an organic part of the ecological environment, man is ecological economicman, to operate according to the ecological law in the production and businessoperation activities become the companies’ choice. Unfortunately, in reality, there arestill many ideas take the concept of environment and ecological environment as equal,although there are kinds of contact between them, there is no environment withoutecological, and no ecological without environment. However, because of thefundamental different between the philosophy and the theoretical foundation, either ofthem actually represents different understanding and methodology of the world.The companies’ ecological income can be divided into output ecological income,functional ecology income and reputation ecological income. The output income isthat the enterprise gain its ecological income in the operating process,Function ecology income is from the result of industrial ecology which can makeecology turn better through the use of waste,or when we consume different goods ofthe same goods or similar goods, the product whose quality is better and more securityto user or its disposal costs is lower etc.Reputation eco-income comes from the continuous improvement in ecoenvironment of sustainable company. Because its behavior in ecological environmentcompared with other companies, it has a higher price, a broader market capacity or ahigher value on capital market, and so on.Company ecological income which results from the enterprise ecological friendlybehavior, is the internalization of the enterprise’s positive externalities.In this paper, we find because the Datang-xiangtan power plant does well in source management,get’s off dust and desulfurization, thus enhance the coal quality and improve powerefficiency of coal quality management, extend the enterprise production chain, enjoysgood ecological income and economic income as well. Based on this empiricalevidence, we find importance of the economic incentives for the regulation ofenterprise’s ecological behavior, and the gain of the enterprise ecological income,passes through each step in enterprise production management as well.At the same time, our research tells us: though enterprise ecological income playsan incentive role for companies, it is also the same important for the regulation ofopportunity cost in the field of Eco-environment. The asymmetric distribution ofopportunity cost and opportunity revenue, directly led to oil leakage accident in BohaiSea and the forming of unsound eco-behavior. At last, our empirical test finds that thecompanies which do harm to Eco-environment have no significant difference both inthe growth of main sale and the growth of net income as well. We suggest, if we can’tseriously punish the firm whose behavior does harm to the Eco-system, to make rightsmatches responsibilities at the same time, identify it and measures it in time, report it inthe annual report, the companies will not become ecological friendly.Therefore, perform ecological audit, can help to prevent the emergence of lemonmarket in ecological consumption market, thus provide an external securitymechanism for the regulation of companies’ ecological behavior.