Macro-environmental Accounting Research

With the rapid development of economic, the environment of human survive on was destroyed unprecedented. Resources waste, environmental pollution and ecological deterioration of the environment impact on human life and economic sustainable development seriously. Protecting natural resources and improving the environment have become very urgent tasks. With the need of environmental management, environmental accounting research in our country also started, but current research is still in the exploratory stage, more over, it is based on enterprise perspective which researches on enterprise environmental accounting and information disclosure. The macro-environmental accounting research which based on the government perspective is rarely. Therefore, I want to establish a suitable and practical macro-environmental accounting and reporting framework which is based on Chinese conditions.Supported by a wide range of theoretical foundation, this paper starts with the need of setting up macro-environmental accounting. Standing on macro-perspective, I want to explore the establishment of macro-environmental accounting framework which could reflect environmental conditions and economic development situation without environment factors and help to achieve sustainable socio-economic development. Macro-environment accounting framework includes the basic assumptions, objects, elements, methods, principles, basics, accounting systems, reports. Accounting focus on resources and environment costs which including resource depletion cost, environmental degradation value, environmental protection expenditure, loss of ecological damage. It also provides data support of accounting reports.The paper also analyzed the reality of setting up the framework for macro-environmental accounting in current situation. With the sound relevant laws and regulations and the sophisticated environmental science, economics, environmental statistics and national accounts, and the government's strong support and wide range of international cooperation, the development of macro-environmental accounting becomes possible. However, the valuation of assets, accounting of aggregate indicators, such as EDP, need to study and solve. Chinese macro-environmental accounting research has developed a lot in nowadays, but it still has many questions.There are three innovations of this paper: First, it explains the theoretical foundation of Macro-environmental accounting system from the angles of Scientific Outlook on Development, theory of sustainable development and government's environmental management functions. Second, it gives my own opinion on macro-environmental accounting framework, including basic assumptions, objects, elements, methods, principles, the basic framework of accounting and accounting reports. Third, at the reporting section, it proposes three tables: environmental balance sheet, environmental income statement, and national wealth table without resources and environmental factors (EDP total accounting table).