Research Of Establishing Environmental Accounting System In Heilongjiang Land-reclamation Area

With the expand of social production and economic business scale, humanity's livelihood environment also receives the destruction day by day sustainable development faced with serious challenge. People pay attention to the environment questions more and more and the voice of protecting our environment is getting higher and higher. Meanwhile, the traditional accountant's limitation appearances gradually, it only to have the bargain price element of production by the currency measurement to carry on the calculation, to take seriously excessively the economic interest but to neglect the environment benefit and the social efficiency. It will encourage sacrificing the environment and natural resources so as to gain economic benefits. Under this circumstance, the Environmental Accounting has been created.The Heilongjiang Land-reclamation Area has developed the important base for marketable grain production of our country, since cultivates the Great Northern Wilderness. It has been"the Chinese big granary"after 60 years unceasing development. At the same time, the second and third industry of reclamation area also had the substantial progress and the development. The high speed development brings the pressure inevitably to the environment and creates certain destruction to the ecological environment."Beating the deer with club and catching fish with basin"become history. How to realize the coordinated development of economy and ecological environment of reclamation area is a very significant topic. Environmental accounting integrates the resources and the environmental factor the accounting scope. It can realize the economic efficiency and the ecological benefit unification. Establishing environmental accounting system in The Heilongjiang Land-reclamation Area setting out to practice the environment accountancy checks, realizes the reclamation area sustainable development and scientific progress way that must be taken.This article has taken the environmental accounting's basic principle as the theory basis and analyzed necessity and the feasibility that the reclamation area establishes environmental accounting objectively. This article has designed the frame of environmental accounting of the Heilongjiang Land-reclamation Area and elaborated the account establishment and the accounting essential method and proposed the method of reclamation area environmental accounting information disclosure. This article has carried on the case analysis, taking the agriculture and reclamation Mudanjiang Sub-bureau as the example. Finally, this article has proposed suggestion that the reclamation area execute environmental accounting.