Research On Environment Accounting In Enterprise And Its Application

With economic development, environmental issues are increasingly prominent and become a global problem. Environmental pollution results mainly from the production and management activities of enterprises, which requires enterprises to provide the users of accounting information with environmental responsibility and information related to environmental performance. In such circumstances, more and more accounting scholars begin to research environmental protection combined with accounting issues, and the research gradually becomes a new branch of accounting, environmental accounting.This paper discusses enterprise environmental accounting from a microscopic perspective, and the main research contents are as follows. The first chapter presents the research background and practical significance of environmental accounting, the actuality at home and abroad, and the research content, research methods and technical routes and the possible innovation of this paper; The second chapter presents detailed introduction to the effect of various stakeholders on the environmental accounting; In the third chapter, combined with China's national conditions, environmental accounting theory is used to design the contents for enterprise environmental accounting checking, including the subjects setting, the corresponding accounts and the disclosure of information, which provides China's enterprises with practical operating methods to conduct environmental accounting checking in future. The fourth chapter, an enterprise in Chongqing is used as subject to process specific checking and accounts processing the environmental issues of the enterprise. In addition, all the listed companies of Chongqing in the Shanghai and Shenzhen Stock Markets as the research samples are selected to analyze their disclosure of environmental information. The fifth chapter puts forward some measures and recommendations to implement environmental accounting in enterprises.This paper focuses on research on how to conduct environmental accounting checking in enterprise, and on the basis of the design of environmental accounting checking and disclosure of environmental accounting information, it discusses the environmental accounting application in enterprises.With more and more serious environment problems, enterprises should attach importance to environmental accounting checking, reflect their environmental activities and disclose their environmental accounting information so as to realize the harmonization and unification of environmental protection with economic development, and accordingly to better construct a harmonious society in China.