Environmental Accounting Research, In China

Modern society develops rapidly, while destroying environment that people survive on with an amazing growth. Resource waste, environment pollution and environment deterioration affect life of people and development of economic seriously. Resource protection and environment improvement has been an exigent task of our country. Chinese Communist Party 16 Three Center Entire brought forward the harmonious developing concept between people and nature. Therefore, it is very necessary to establish environment accounting. However, the research on environment accounting in our country is still on the exploring phase, and we are especially lack of research on environment accounting practice. Thus this text is to design a set of frame of environment accounting verification and report system that fits for enterprises in our country.To start with necessity to establish environment accounting in our country, based on special political system and economic system of our country, the text puts forward the environment accounting practice mode that is suitable to enterprises in our country. The emphasis of the text is verification of environment accounting factors and disclosure.Environment accounting factors can be divided into four parts, which are environment asset, environment liability, environment cost, and environment profit and loss. Some non- exchange, non- labor goods is also the calculating content of environment accounting, but because the calculating method of it has not been found, we are still studying theory of environment accounting and have not put it to practice. The text divides the calculating object into direct calculating object and indirect calculating object based on whether it can be measured in monetary. The direct calculating object can be directly regarded as environment asset according to the number that it has generated. In order to relatively correct measurement, the indirect calculating object can be classified into nine categories, which are mineral resource, soil resource, water resource, forest resource, sea resource, grassland...