Research On Establishing Enterprise Environmental Accounting Checking System Of China

With the expand of social production and economic business scale, the Sustainable development of our economy is facing with a serious challenge due to the fact that the environment on which all human being survive is being seriously damaged day after day. People have paid more and more attention to the global environment and the voice of protecting our environment is getting higher and higher. Under this circumstance, environmental accounting has come into being gradually with management of environmental factors, Now, It is now an initial stage in our country for theoretical study on and practice in environmental accounting, and a generally recognized and practiced system has not formed. Just under this background, the author tries to do some research on environmental accounting in accounting system of the past achievements.This paper discusses enterprise accounting system of environmental accounting from micro enterprise angle; the main research contents are as follows: The author studies the background, the meaning of the selected title and current situation of domestic and international environmental accounting at first, and then introduces the main research approach of this text Later started with the formulation, current situation, human thinking of environmental question of the global environmental question, then discusses objective theoretical foundation that the environmental accounting produces , mainly include theory of environmental resources value, environmental accounting sustainable development theory and theory of environmental management, The theoretical basis of environmental accounting study has been made clear in the first part of the paper in order to meet the needs for further study. Then, this dissertation introduces definition, objects studied, basic objectives, hypotheses and principles of environmental accounting. Then this dissertation discusses key parts of environmental accounting in detail, i.e. defining standard, measuring and accounting ways of environmental accounting elements. disclosure of environmental information, Furthermore, this dissertation tries to apply and prove the above theory and ways by an example of company. Last but not least, the author analyzes the problems during, Comparison and connection to domestic and international environmental accounting are emphasized throughout the whole research in this paper. So it can be helpful to the practice of enterprise environmental accounting in our country.