Research On Enterprise Environmental Cost Accounting Based On EMIS And AIS Integration

From industry evolution, mankinds create flourish properties. Meanwhile they destroy the environment they living on seriously. As the vital cause of environmental pollution, it is up to enterprises to undertake the duty of environmental protection. Environment management becomes more and more important parts of enterprise business and management activities. As one of core content of environment management, Environmental cost management is being highly recognized and becoming one focus. With the aid of rapid developed information technology, management information system is used to environmental cost management in enterprise and research on environmental cost accounting in enterprise is carried out further and systematically in this dissertation.Firstly, development of relative theories of environmental cost is reviewed. Based on current situation analysis of environment and enterprise management information, method to implement environmental cost accounting in enterprise by the integration of enterprise environmental management information system (EMIS) and account information system is proposed.Secondly, environmental cost conception of enterprise is addressed and classification methods of environmental cost are summarized. The methods are classified into six categories. Theoretical and practical certification standards are discussed and it is pointed out that the environmental cost accounting in enterprise is important.Enterprise environment management should be based on rapid, effective and right data sampling and processing of environmental cost. EMIS, which combines idea of environment management and information technology, is just the effective tool to perform the task. Because of the importance of EMIS to enterprise environment manage, the dissertation then studies the EMIS and divides it into eleven subsystems, and discusses main function of the systems in detail. Data sample of environmental cost, which is one key course of information process of environmental cost, is exploited further, too.Fourthly, methods of environmental cost accounting is analyzed and found that some items of environmental cost and accounting are same. Then it is presented that in the integration system of EMIS and AIS, accounting of environmental cost sampled by EMIS can be performed with AIS and the advantages and disadvantages of the method are also pointed out. Items of accounting and environment cost of a die cast enterprise in Chengdu city are contrasted, and then feasibility of the environmental cost accounting is verified.Lastly, method of environmental cost accounting performed with AIS is demonstrated. A voucher treatment system is proposed. With the system, AIS gets data of environmental cost from EMIS and generates accounting receipts automatically. Then with the example of a die cast factory in Chengdu, main critical processes implementing environmental cost accounting and report form generation, including accounting financial state treatment procedure of environmental cost, accounting items designation of environmental cost in general ledger, setting of accounting sub-items in report receipts treatment system, and using report form subsystem to made report form of environmental cost, are discussed in detail.