The Research On Obstacles And Countermeasures Of Comprehensively Performing Environmental Accounting In China

With the development of industrialization, environment pollution is getting worse and worse, it greatly harmed people's health, even lives and wealth, therefore, question of environment pollution has gradually become a hotspot around the world. Environmental accounting appeared just in this background. For its function in reflecting environmental effect of economical activities, environmental accounting plays an important role in environment protection. As a developing country, China is also facing the even worse environmental problems with its high growing speed, therefore, performing environmental accounting so as to carry out sustainable development policy is necessary. So research on obstacles of environmental accounting is of great theoretical importance with function of Practice guidance. This thesis includes six chapters, theocrats content as flow:In the first chapter of this thesis, On the basis of introduction of importance of this study and results of environmental accounting research of western countries and China, we analyzed the necessary of performing environmental accounting. In the second chapter, through our analysis on theoretical basics of performing environmental accounting, we proved theoretical feasibility of performing environmental accounting. In the third chapter, we introduced environmental accounting practices of western countries, it is useful in the latter suggestion analysis. In the fourth chapter, we systematically analyed the obstacles in performing environmental accounting. In the fifth chapter, we gave Countermeasures to the obstacles above. In the last chapter, we summed up the whole thesis, and gave study prospect of environmental accounting in our country.This thesis has three main innovations: The first one is the introduction and comparision of environmental accounting research result of western countries. The second one is the analysis on obstacles, it is helpful in performing environmental accounting. The last one is the suggestion to the obstacles, this thesis raised criterions of recognition, and gave suitable methods of measurement, therefore it has great importance to environmental accounting theory.Environmental accounting is the baby of adaption to society and development of our time, it has unlimited vitality. As for China, it has already had some theoretical foundations of performing environmental, but there are still many obstacles in this process. I think, with the reference of theory and practice of foreign country, combined our efforts, we can make out our environmental accounting theory System which suits to our country. With the perfecting of environmental accounting theory and pratice, we can realize good circulation between loss and compensation of environmental resources, therefore, achieve a sustainable development.