The Study On Academic Framework Of Water Environment Accounting

With the development of economy and society, water environment was destroyed . The situation of water shortage and pollution goes worse and worse. Water is a kind of basic resources, and it is very important for human' s survival and development. There' s an emergency that how to protect water environment and make water used sustainable. Accounting is an effective method for economic management, and resources are used completely depending on its function of reflecting and controlling. Therefore, the idea of water environment accounting comes into being, and it makes the connection between accounting and water environment. Water environment accounting makes research on water environment by the theory and method of accounting, with its goal of improving water situation and ensuring water sustainable development.Water environment accounting is a new area, and it is inevitable for it' s emergency. On the basis of analysis on it' s necessity and feasibility, the paper founds up the academic framework of water environment accounting. The frame includes basic theory such as hypothesis, aim, principles and so on. Measuring system includes recognition, measurement, record, and reports.The paper testifies the importance of study on water environment accounting from several aspects. The emphasis of the article is how to build the academic system. Paper makes study on the character of water environment accounting, and on the measurement system and the reports. Besides of that, we need to make research on the other efforts, such as administrative function of the government.