Financial Indicators Under The Perspective Of Environmental Accounting Methods

With the environmental problem more and more serious, there is no pointedfinancial analysis method to the positive and negative environmental influence of theenterprise's production process. The article incorporates the environmentalaccounting theory in traditional financial analysis, which not only helps the companymake decisions but also helps other information users understand the financial resultsbetter.At first, the article states the development stage of environmental accountingand financial analysis methods, and pointed the weakness of the traditional financialanalysis. Then it explains the changes of financial statements mainly caused by thenew accounts of environmental accounting. It is too difficult to create an independentenvironmental evaluation system, so I decide to include a series of environmentalratio in the financial analysis system. The article selects four kinds of quantitativeratio—reflecting overall environmental activities, environmental expenses,environmental benefits and other ratios, and combines quantitative and qualitativeresearch methods to get a score to evaluate the environmental activities. Then thescore enters into the score of traditional financial analysis system usingweighted-average method to calculate the final score. In order to explain thecalculation further, we apply it to Toyota Motor Corporation 2005. At last, the articlestates the shortages of the case and the method.