On Accounting Questions Based On Sustainable Development

With the carry-out of sustainable development policy, more and more people have realized thatthe process of our social development is the harmony of human, society and environment. As weall know, existed accounting system played a very important role in the process. The existedaccounting system, especially those for enterprise, is essential in making profits withinenterprises.However, existed accounting system usually kept an eye on human economic activities butenvironment and natural resource. Those economic activities related to environment and naturalresource protection have not been considered yet. Obviously, this will make problem worse andis not supported by sustainable development policy.Therefore, our existed accounting systems do have several weak points and are usually reflectedin accounting problems study related to environment and nature resource. On the basis of studysituation in this area, this paper makes several deep studies. Those are accounting assumption forenvironment, cost compensation for nature resource, accounting management for the usage ofnature resource, some effective suggestions and expectations.