The Research On Enterprise Environmental Accounting Report

Rapid economic development is inseparable from natural resources and harmonious environment for a strong support. But the increasingly prominent environmental problems within the world have seriously hampered the economic development and social progress, In order to achieve the natural environment and human economic and social development of long-term healthy, many countries have sustainable development as a long-term strategy, and the enterprise environmental accounting report is an important part for the sustainable development strategy. According to the environmental protection department estimates, pollution caused by enterprises in the process of production accounted for80%of environmental pollution. Traditional accounting focuses on human economic activity without considering the impact of environmental factors on business. On the one hand, this leads to an incomplete accounting of enterprises and disclose accounting information is not sufficient. On the other hand, enterprises do not take responsibility for the environment and some companies even at the expense of the natural environment in exchange for temporary economic benefits. Therefore, it is necessary to establish enterprise environmental accounting to account the large amount of environmental activities in the daily course of business separately, and form a standardized enterprise environmental accounting report to full disclosure of enterprise environmental information. And this will promote China’s sustainable development strategy.China’s environmental accounting study began in the1990s and the western developed countries started earlier. Advanced foreign enterprises have already reported the cost of environmental pollution management and the results achieved. It is not only enhances the company’s social image, more conducive to its long-term sustainable development. At present our country has not formed complete environmental accounting theory system and environmental accounting of the physical also needs to be further studied and discussed. Based on this background, this paper carried out the research of enterprise environmental accounting report. The first part of the paper expatiated the background and significance of the research and reviewed the research on environmental accounting did by domestic and foreign scholars; The second part analyzed the related theory basis of enterprise environmental accounting report; In the third part of the paper researched the present situation of domestic and foreign enterprise environmental accounting report and made a comparative analysis; The fourth part built a conceptual framework of environmental accounting report for enterprises in China; The fifth part putted forward some suggestions to improve the situation of our enterprise environmental accounting report; The sixth part was the conclusion of the paper. I hope this research can help to improve the physical level of enterprise environmental accounting reports in our country and open up an efficient way to improve the country’s resources and environmental problems.