Research On The Application Of Environmental Management Accounting In The Enterprise

Economics is a science to research the effectively configure of the scarce resource. One of thepurpose of management accounting is to lead the enterprise to use the scarce resource rationallyand effectively, so that to insure the enterprise to achieve the best economic benefit. Since thetwenty century 90th, all circles of the society pay more attention to the environmental problems.To realize the win-win of economic benefit and environmental benefit is more and moreimportant. So, people are much accounted of how to consider the environmental factors in therunning and decision-making in the enterprise and how to apply the management and controlabout environment in the enterprise. In order to satisfy the environmental information demandsof all the benefit groups, environmental management accounting is called on a state ofsustainable development. To apply environment accounting, especially the environmentalmanagement accounting in the enterprise becomes an important question for discussion in thetheory and practice of accounting. This paper begins with the background and the basic theory ofenvironmental management accounting, then presents the definition and the difference betweenenvironmental management accounting and traditional management accounting. This paperanalyses the environmental cost and environmental income in the environmental managementaccounting, and then introduces the implementary actuality within and without our country, atthe same time, points out the problems need to be improved. Also, this paper discusses theprimary principles, primary contents, application system and the primary method or strategywhen the enterprises apply the environmental management accounting. At last, this papercombines with the applied fact of environmental management accounting in our country,summarizes that with the constitution of more comprehensive environmental managementsystem, more and more enterprises will plough into this green revolution. Environmentalmanagement accounting will be advanced and developed sequentially in our country.