Research On Skeleton Of Environment Accounting System And Its Application

Environmental accounting is a new research field in recent years, which is emerging from an increasing deterioration of environment and resource and constant strengthening of the public's concept of the environment protection. Because the traditional accounting can only confirm those things that can be measured with money and exchanged with price, but the environmental factor has been neglected. This leads to the fact that to make interests by sacrificing the environment takes place occasionally at present. Environmental accounting is a new developing accounting branch to study the relation between economy, social development and environment. It brings the environmental factors into accountancy, to evaluate the business enterprise performance and the development with gain and loss, to enhance the protection for nature and environment.This paper discusses enterprise environment accounting from micro angle, the main research contents are as follows:The author studies the background, the meaning of the environmental accounting and current situation of domestic and international environmental accounting at first. This is a prerequisite of the full text.Secondly, the paper analyzes several basic theoretical questions of the environmental accounting concept frame. Because of the particularity of the environmental accounting, so it has different goal, target, supposes and basic principle from traditional accountant. Environmental accounting's peculiar theory frame leads to directly the forming of environmental accounting's theory and the launching of the environmental accounting's practice.Again, the paper explores the affirmation, measurement, the record of the environmental accounting elements and disclosure of the environmental accounting. This is a focal point of the paper; include chapter three and chapter four. Chapter three deduces the elements of environmental accounting——environmental assets, environmental debt, environmental cost and environmental profit etc. by drawing lessons from traditional financial accounting. This paper also studies their affirmation, measurement and corresponding accounting treatment method by combining the method of the environmental economy, and then gives an example by combining concrete accounting operations. Chapter four proceeds with the information user of enterprises...