The Research On Countermeasures Of Performing Environmental Accounting In China

In recent years,with the rapid development of economy,and the innovation of science andtechnology,human material life has been enriched and satisfied.However,when human enjoythe material rich,they must face with an important problem that relates with human survivaland development,that is the environmental problem.In the past,people paid more attention todevelop the economic,and they ignored the damage to environment.This wrong developmentcontinued to natural patience to the critical point.In the1970s, people finally began to payattention to environmental problem and dedicate to explore a sustainable development road tocoordinate the relationship between economic development and environmental protection,andthe environmental accounting appeared in this background. Environmental accounting is anew theory that blends the subject knowledge of accounting, environment and management.Ithas a very important significance of easing environmental problem.In the1970s, our countryaslo began to realize the importance of protecting environment, and put forward thesustainable development view that askes for economic growth, social development andenvironmental protection as the core. At the same time, in the1990s, our country introducedthe concept of environmental accounting.Researching on environmental accounting and usingit in practice has a very important theoretical and practical significance for our counrty.This article is divided into five parts,using the specific analysis, abstract analysis andcontrast analysis methods to research.The first part puts forward the significance ofenvironmental accounting, contents, methods and research status.The second part putsforward the concept of environmental accounting and the environmental accountingreport,and analyzes the necessity of the implementation of environmental accounting.Thethird part describes environmental accounting in America and Japan,and mature theirexperience in environmental accounting development.The fourth part expounds Chinesedevelopment of environmental accounting at present,and puts forward the existing problemsof Chinese environmental accounting in the development. The fifth part is based on Chineseactual situation and foreign development experience,and puts forward countermeasures andsuggestions to improve environmental accounting in our country.