Research On Environmental Accounting Of Enterprises

Along with the extend of produce and economic activities in human society, the environment that the mankind rely on is subjected to breakage increasingly.Sustainable development face a rigorous challenge. This urges people to pay more attention to a global environmental problem, the voice of the environmental protection is more and more high. At the same time, the traditional enterprise accountancy doesn't bring the environment factor to the check system.This results in people only pay attention to the economic benefits but ignores the protection of the environment, acquireing economic benefits by sacrificing environment and overdrawing the environment resources. Accounting comes into being on the basis that environment resource is worsening and traditional accounting is amended. Nowadays, the environmental accounting study of developed countries expands in depth and researches in application. However, our country environmental accounting research is in starting phase, it mainly produces on the basic of introduction,drawing lessons,inheritance and partly innovation. More than ten years, though our country has already get a little achievement on environmental accounting study, entire theory system has not taken form, leading to concrete accounting content is difficult to make clear and develop slowly.This paper aims at the blemish of traditional enterprise accountancy, discusses enterprises environmental accounting check. In order to make progress for standards and perfection of environmental accounting checking system. This paper analyzes current situation and problem of our country environmental accounting from microcosmic angle. Firstly introduced the environment accountancy's essence,definition,research object,basic target,basic assumption and the information quality request. Which belongs to the foundamental theories of the environment accountancy. Secondly, discuss the highlights of the environment accountancy, such as the recognize standard of the environment accountancy's main factor, metering method and checking system . Consider actual circumstance, this paper put forward concrete checking method, and disclosure mode;At last, take HengTong company for example, usage and identify above theories and the method, construction of China's enterprises checking system hope to contribute modest force to environmental accounting system.On the basis of the predecessor's studies, this paper makes further researches to the Environmental accounting system theories.By constructing the Environmental accounting system for HengTong company , i want to speed the popularization of the enviromental accounting checking system in national's enterprises and meanwhile to achieve universal protection and recognition to environment, makes China's economy to sustainable develop.