The Establishment Of The Framework Of The System Of Enterprise's Environmental Management Accounting Report

Modern industry society is developing rapidly, at the same time it is destroying humanity's livelihood environment at the unprecedented speed. The people realize more and more the industrial development and the economic society's progress cannot take destroying the environment and exhausting the resources as the prices, more and more countries, organizations and individuals all devoted to the war of protecting the environment and sustainable development. Implementing the sustainable development and protecting the environment have become a global question. The enterprise, as the dominant organization in the economic life, its production management has a huge influence on the environment, is the main manufacturer of environmental pollution. The enterprise should undertake the primary responsibility for the environmental protection. Therefore, from this aspect, the society requests the enterprise to carry on the environment management. In such a background, enterprise's environment management is the necessity to the enterprise's survival to develop. The business management authority carries on the environment management to provide the principles for its decision-making, namely the superintendent needs environment management information accounting report to carry on the responsibility of environment decision-making. This article first summarizes the former research on the system of enterprise's environmental management accounting report. In the process of summarizing research results the author discovers the system of enterprise environment management accounting report is not matured, mainly in the following areas: the aim of the system of enterprise environment management accounting report is not clear; it is still in blank in the research of information quality characteristic; the content and the form is not systematic, the opinions are not harmonious. Second, based on this problems, the author attempts to establish a full, accurate, efficient environmental management information to understand the enterprise and benefit the entrepreneur, thus to facilitate the enterprise superintendent to make the correct environment decision-making, and formulate reasonable environment policy, and enhances the enterprise economic efficiency. The objective of this report system is to provide the information support for the business management authority; the information quality characteristic constitution is bigger than the cost in the benefit and under the intelligible universal constraint condition, takes the most important information quality characteristic by usefulness, also this should include the relevance, the reliability, the predictability, timeliness, the feedback, the integrity, the authenticity and the commensurability; the content includes the enterprise basic situation outline, the enterprise environment policy, the goal and the action program, the enterprise environment management report form, the report form annotation, the enterprise environment management statement analysis and the enterprise environment management strategy formulation suggestion; the forms is the independent environmental report.