The Research Of A Important Mechanism Controning Enterprise’s Emission

Since the reform and opening up, along with the rapid economic development, the phenomenon ofnatural resource damage, worsening environmental pollution is also more and more serious. In1995, theChinese government put forward for sustainable development as one of the big administration strategies,and made corresponding regulation about environmental protection problems in the state’s overalldevelopment strategy and policy, but the relatively serious deviation in strategy implementation and theimplementation of the policy lead to a very satisfactory results. In recent years, as our country’scongenitally fragile natural ecological environment and inbalanced regional economic development, theenvironmental problems based on the negative effects of economy increasingly prominent, thecontradictions among economic development, environment and resources are increasing sharp, hasbecome a serious obstacle of economic and social sustainable development in China.Admittedly, the current environment problems we faced are caused by ourselves. The economicactivities discharged pollutants beyond the environment’s self-purification capability, the development ofresources beyond its renewable, lead to environmental degradation, growing environmental problems, andthe current development dilemmas. Environmental economists considered: the external diseconomy ofeconomic activities (namely the negative effects of economic externalities) is the main reason for theproblems caused by the environment. To solve the environmental problems, there are two major kinds ofpath at present: the one is pigou means, mainly through the government intervention to solve environmentalproblems directly, including tax, subsidies, deposit-a refund; The other is coase means, mainly through themarket mechanism to solve environmental problems, including private contract, emissions trading. In allthese ways, the emissions trading is in control of pollutants, under the premise of the market mechanism onenvironmental resources configurations to achieve low cost control pollution, so as to achieve the economicbenefits and environmental benefits unity. Because of its effectivity in solving the"externalities" problem,emissions trading get more and more favour of environmental economists, and get huge development intheory and practice. In some cities of our country, emissions trading pilot also began to establish, such assulfur dioxide pollution of total emissions control. However, in the process of emissions trading practice in our country, some problems also exposed, notonly in the market mechanism has not yet mature, monitoring mechanism is not perfect, the legal systemare still not perfect, the enthusiasm of drainage enterprises to participate in the emissions trading alsobecome an important factors in the development of emissions trading system. When we from microcosmicAngle examines enterprise motives and behavior goals and interests relations will find, will emissionstrading and environmental accounting for coupling can to a certain extent, improve the enterprises toparticipate in the emissions trading enthusiasm, so as to better play to the emissions trading on pollutionemission control function. In emissions trading conditions, the enterprise through the precise calculationenvironment cost, use cost benefit principle to gauge whether it is worth risking accept the risk of fines toviolate compasses operation (or buy emissions), or an additional investment in order to realize cleanemissions and sell emissions, makes the enterprise to internalize the external environment of the cost.Therefore, pollution-discharge right trade and environmental accounting of the coupling can, incentiveenterprises in technological practicable investing to realize clean emissions, of the environmental problemsof management to achieve better effect. The article in the economic externalities and internalization ofpollution-discharge right trade and environment, accounting related theory on the basis of, for emissionstrading in recent years that this is an effective way to solve the problem of economic managementenvironment externality means, and environmental accounting coupled to establish a kind of pollutionemissions control enterprise mechanism, will emissions might yield and enterprise sewage produced by theassociated costs into the enterprise in the financial accounting, enterprise in economic decision-making alsoconsider environmental benefits, so as to effectively control enterprise drainage, to solve the presentincreasingly sharp environmental problems. Finally, the article selecting2010shenzhen two city of heavypollution industry159of companies of the annual report, and the environment accounting informationdisclosed consciousness, content, qualified degree, quality four aspects of statistical analysis, puts forwardthe environmental accounting in the early stages of the existing problems, and to environmental accountingin the coupling and emissions trading put forward the corresponding policy recommendations.