Corporate Environmental Management Accounting Research

In recent ten years, following the people pay more attention to the environment question, the word" green " namely entrusts with its special implication. It not only seeps to social life each aspect, moreover also impacts the theory and the practice of the tradition accounting, which requests accountants must provide the information that enterprise fulfills the responsibility of environment protection. Under this economic environment, more and more scholars start the researching for unify the environmental protection and accounting. In the process understanding unceasing deepening, a new subject has been theorized, which is named environment accounting. Also it is a new branch of accounting system. Although the government and the social public pays more attention to it, and the theorists have also given the certain theory frame support, but enterprise has no great enthusiasm for this, its key issue lies in that environmental accounting and traditional accounting system has certain difference. On the operability of enterprise accounting, environmental accountant does not perfect yet. And environmental accounting cannot blend in the management campaign of enterprise completely. Base on this background, the paper will discuss how to lead environment accounting into business management and subordinate in enterprise accounting system, this paper divides 4 parts totally:The first part presents basic theory of environmental management accounting. Firstly, The reason has been introduced for the arising of environmental management accounting. Secondly, the author discusses the necessaries for blend environmental management accounting in business management. Then author has elaborated role and the concept of environmental management accountant, contains content and theoretical frame.The second part introduces enterprise environmental cost analysis and management method. As the key essential factor of environmental management accounting, we should analysis the environmental cost first, and then discuss external...