Risk-oriented Construction Of Environmental Management Accounting System Research

Environmental management accounting is a new area of discipline, which combines risk management, management accounting and environmental accounting. Since the nineties from the twentieth century, environmental problems have become increasingly attach importance to all sectors of society, accounting practitioners have begun to focus on environmental issues on business costs, the impact of product prices and profits, economic and environmental benefits of enterprises highlighted the particularly important win-win. Environmental management accounting as a business decision support system, one of its objectives is to guide the business environment, rational and effective use of resources to ensure enterprise with best economic benefits, environmental management accounting to practical use in the enterprise a reality Tigong basis. Thus, the introduction of environmental management accounting is not only the international accounting profession hot topic of general interest, but also the development of circular economy and to achieve our business objective of sustainable development requirements.The article analyzes the environmental management accounting literature, based on the analysis of enterprise risk management and the relevance of environmental management accounting and other disciplines in both integrated and built on the basis of risk-oriented environmental management accounting system, the article around the system from the environmental factors become the main factors affect the business, companies how to use environmental management accounting to business decision support, in order to achieve sustainable economic development and resources to conduct research focuses on various aspects of the system, the main contents and methods of work for risk-based implementation of environmental management accounting basis. Also stressed how the current system of environmental management accounting information processing, to achieve environmental objectives and financial goals win-win, and the implementation of enterprise risk-oriented environmental management accounting made feasible suggestions.