The Research Of Environmental Accounting Introduced To China's Tourism Enterprises

Tourism enterprises are very depended on the environment, but now lack of a system to reflect the relationship between tourism enterprises running and the environment. The main question Environmental accounting to solve is to learn how to compensate for the cost of the resources. It combines the environmental study of the economic and traditional accounting; utilize the scientific, systematic approach to coordinate economic development and environmental protection. The dependence on the environment those Tourism enterprises shown and environmental accounting's effectiveness promote the combination of both. At present, the researches of the environmental accounting introduced to the tourism enterprises of our country is still in its initial stage, This article based on the previous studies, analyze the feasibility and necessity of the introduction, Focused on the question how to confirm the measure elements and how to estimate them, then give some advices on how to disclosure the dates.This paper includes six parts. The first part is mainly about the background of the subjects, as well as the methods, contents innovations. The second part summed up the basic theory of environmental accounting at home and abroad, Compared to the status quo abroad, pointed our country's weakness, both in the theory and the practice. The third part analyzes the feasibility and necessity that environmental accounting introduced to tourist enterprises, pointed the urgency and the internal and external conditions. The fourth part is the focus of this article, in this part, author combine the characteristics of the tourism industry, divided the environmental accounting elements into four parts: assets, costs, liabilities, interests, then define them, pointed the conform condition, raise the measurement methods. Part five pointed the disclosure of environmental information's content and the status quo, according to the status quo's weakness, give the solutions. The sixth part is an Empirical Study, The author investigate some listed tourism companies in China, as well as other non-listed companies, from the empirical point of view to rich the theory. The last part is the conclusions and inadequate.The innovations about this paper are: analyzes the feasibility and necessity that environmental accounting introduced to tourist enterprises; use the mathematical model, the formula and also combined the Specificity of tourism enterprises. Put forward the elements of environmental accounting measurement methods, as well as the corresponding accounts. At the first time to give empirical analyze to part of the tourism enterprises in our country, find out the status quo about the introduction of the environmental accounting.