Confirmation And Measurement Of Environmental Accounting Elements And Practicing Analysis

With the development of human being society and economic, environmental pollution is accumulating and the problem is much more serious. Economy and social developments should be established on the basis of Sustainable Development, and environment is the precondition of realizing Sustainable Development.Traditional Accounting confines enterprises in an environment without any ecological element. It focuses on accounting productive elements, which have exchange price and could only be measured by currency. And it pays too much attention to the company's short term economic profit but neglects environmental and social benefits. These have resulted in exaggerated income and encouraged enterprises to sacrifice environment for short-term profits. Environmental Accounting as a new branch of Acounting was established for the realization of Sustainable Development. So the birth of environmental accounting is not only the necessity of proper division of resources and human sustainable survival, but also the necessity of economical sustainable development.On the basis of absorbing former experience and elementary theory, I will describe the conceptions,the aim,the assumptions and the principles of environmental accounting, then describe the definition,characteristic and department of every environmental accounting elements, and put focus on the confirmation and measurement of environmental accounting elements. Finally it gives an example to analyze the environmental accounting information disclosure.