The Solid Service Method And Using Of Environmental Accounting In Enterprise Management

People have been afflicted with environmental matters for long time. As a result of continued process of production and daily life, natural environment's quality have been destroyed seriously and have descended rapidly. In recent years, more and more countries have promulgated a series of laws and regulations of environment and environmental protection. People have fully realized that enterprises'production and enterprises should not shirk their responsibility.Under these backgrounds, we can reach a conclusion that it is necessary to establish environmental accounting.Environmental accounting is a new and developing branch of accounting, that is to say, environmental accounting is a system reporting and controlling enterprises'environmental activities and economic activities relating to environment.Environmental accounting should abide by basic principle of traditional accounting, use manifold means and attributes of measurement to solve environment problems. In this article, by the methods of unloving the environmental accounting theories which have been existed and actual situation of China, we can determination requires of environmental accounting is comprehensive, brief. It is the foundation of environmental tax.The article proposed these theories: When we need to determinations how much pollutant the enterprise can discharges legitimately, we treat it as an Ownership which Obtains from the whole society. When we need to measure the pollution, we treat it as a environmental cost of the enterprise. In Financial report forms, we should tell the environmental issues which have happened, we also have to disclosed those issues which are exist and have the possibility to influence the latent debt in future. This article contents five chapters. In first chapter, we describe the situation of environment problems in China and all over the world. Chapter two is about the relationship of environmental accounting and saluting the environmental problem by economic method. Chapter three is about the necessarily and literature summary of the environmental accounting. Chapter four is divided into three parts: the first part is about the premise, supposition; principle of environmental accounting, the second part is about effective method of environmental accounting, in third part, we discuss the environmental financial report that based on environmental accounting methods. In the last chapter; we discuss the possible using of environmental accounting.