China's Environmental Financial Accounting Research

Marched into the new century, the questions of environment already become a hotspot which in the various countries' developing process must face earnestly, also need considering seriously in the international economy contact process. The enterprise as the society's basic unit is not only the economical development undertaker but also the social development impelling force. It should pay full attention on the environmental effect which pursuing the economic interest excessively brings to own and the society, direct its environment behavior, and realize the sustainable development.Compares with the world developed country, our country environmental protection work relatively backward, environmental accounting and the environmental information disclosure research and utilization are also relatively slow. To a certain extent, this has restricted environmental information users' judgment on the correlation organization environmental effect, and has caused them to be unable to adopt the corresponding choice and the motion according to the effective information. Therefore, developing effective environmental accounting and the environmental information disclosed have the vital practical significance. Although in recent years, our country environmental accounting and research on the environmental information disclosed grow ever greater heights, also obtained some advanced theoretically and practiced outstanding achievement, but it overall could not coordinates with the economical development and the environmental protection actual demand. Therefore, the author will focus on realistic question of theory and practice with our country environmental accounting and the environmental information disclosure.This article divides into three major parts; the first part mainly is the outline of enterprise environmental accounting. First, it introduced historical perspective of enterprise environmental accounting; next the present situation which disclosed to our country's environmental accounting and the environmental information has carried on showing, and introduced its further development; finally, summarized concept research results on enterprise environmental accounting, proposed own definition. The second part is a key point in the article, this part for enterprise environmental accounting's confirmation and measurement. It has firstly discussed the pattern of enterprise environmental accounting, proposed the best choice in our country environmental accounting development is combining environmental accounting with present accounting's pattern; next it has studied the environmental property and the environmental debt confirmation and measurement specifically, confirmed environment capital essential factors and proposed own view on confirmation and measurement with environment income, environment expense and environment profit and loss. The third part emphasis on environmental accounting information disclosure. First studied the environmental information demand and enterprise environmental information disclosure agent; Next emphatically discussed the way and method of enterprise environment information disclosure, compare with present disclosure content, way and method; Finally took our country to be listed as the object, analysis present situation on our country enterprise environmental accounting information, pointed out the existence question and flaw, and put forward to list improvement proposal.