Probe On Environment Accounting Of Enterprises Based On Scientific View Of Development

Environment problem and economic development are important problems every country in the world is bound to face. Throughout the course of China's environmental protection and economic development, and considering the decisions about many problems for China Communist Central Party Committee to complete social market economy system issued on the third plenary session of the Communist Party of China's 16^th Central Committee on October 14, 2003, China's economy should on the way of continual development combined with environmental protection under the guidance of scientific view of development. Therefore, it is quite necessary for China to set up practical environment accounting of enterprises in both theory and practice operation. The Ministry of Agriculture issued the Eleventh Five-Year Development Plan of Rural Enterprises on November 13, 2006, and the plan emphasized that "to encourage the rural enterprises to construct the environment-friendly-enterprises." Obviously, enforcing environmental treatment will be the important matter for the rural enterprises' future development, which also meets the law of the scientific development. Thus, it is of great significance to apply the basic theories and practices of the enterprises' environment accountin to the rural enterprises.The creation of enterprises' environment accounting is an important progress, compared with tradition accounting, which is specifically embodied in the following: (1) The environment accountant's basic goal is provides the useful environment accounting information to enterprise's benefit correlations, the higher goal is for enhances the enterprise theenvironment benefit and the economic efficiency serves. (2) The environment accountant entrusted recent meaning to accountant basic hypotheses. (3) The quality of environment accountant information include three principles: Pay equal attention to economic efficiency and environment benefit; interior processing external agency and compulsory. (4) The key elements of environment accountant including environment property, environment debt, environment rights, environment disbursement and environment income. (5) The establishment of the account system for the enterprises' environment accounting and its processing, (6) The disclosed information of environment accounting include environment property, environment debt, and the fluctuation and the remaining situations of environment rights, and the amount of environment disbursement and the net flow of cash resulted from environment.