The Research On The Financial Analysis Index Of The Environmental Accounting

With the environmental problem more and more serious, there is no pointed financial analysis method to the positive and negative environmental influence of the enterprise's production process. The article incorporates the environmental accounting theory in traditional financial analysis, which not only helps the company make decisions but also helps other information users understand the financial results better. It is both theoretical and practical to apply a kind of consolidated financial analysis method which involves environmental impacts. The article studies the issue and consists of the following parts:(1)Nowadays, on the background of regarded the environment protect and pursued continued development.Each field of industry study surround of the continued development, so environmental accounting emerge as the times require, and it's imperative under the situation that research and apply on environmental accounting. The article that set out the basis theory of environmental accounting and the tradition method of financial analysis, design and set up a series of financial analysis indexes, in order to reflect environmental administered overpass the report forms of the environmental accounting. Exertion these analysis index, we can effectively analyze the data of the report forms of the environmental accounting, that truth and roundly reflect the complexion of the enterprise's environmental administered.(2)Statement the fundamental theoryEnvironmental accounting on the base of summing-up the theory in existence, mostly discuss the metal, the object, the basic suppose and the fundamental etc. Base on the actuality of the environmental accounting on mainland and overseas, we analyze and research it. And statement the environmental accounting of the financial analysis.(3)In allusion to the shortage of the existence financial analysis index, we advance the designed think and designed tenet for the financial analysis index of the environmental accounting.the tradition method of financial analysis mostly aim at the ability of the enterprise's repay debt, payoff, and capital turnover etc. It emphasize particularly on the financial status and the management status of the enterprise, then cannot incarnate the things of the environment father and the environment risk, so it exact to found a series of the financial analysis index for reflected the environment management status of the enterprise. The think of the design index is catch hold of the interknit point between the environment system and the economy system, and base on the scientific theory and measure, and below the design tenet of following feasibility, value judgment, validity and consistency to embedded study.(4)The design index analyze and appraise the environment activity of the enterprise.We expatiate on the particular content of the design analysis index from the letting of the environment polluted, the expend of the resource, the capital putting in the environment father, the capital used for the environment father, the benefit of the environment father, the payout of the environment and the income of the environment.(5)The case apply on it and analyze.During the course of the filtration case, we analyze and study the actuality of the financial analysis index in the environment accounting of mainland. We apply and analyze these analysis index as Sharp Co. in Japan for a case, and contrast with the conclusion that educe from the tradition method of financial analysis.(6)Sum up the conclusion of the research, bring forward the prospect of the study and the application.The financial analysis index of the environment accounting make us home and roundly understand a enterprise from the data index of the environment protected, but it popularize at large needed the actualized of the environment accounting system, the coming on the environment accounting law and the coursed of the experimental unit when it apply.