Research On Sustainable Value-Oriented Environmental Management Accounting(EMA)

The era of Industrial civilization has created Great wealth for society,which followed by immoderate Felling,exploitation,draining contamination,as a result,the natural environment,which human activities rely on,was destroyed seriously.It was in the late 20th Century,the impact of environmental problems on human activities began to highlight.So,governments and research groups around the world began to study environmental issues and committed to environmental improvement.As a major member of the society,the enterprise is an important participant in human activities,as well as one of the main producers of environmental pollution.In turn,the feedback mechanism of the environment is also an important factor affecting the development of enterprises.From the point of view of sustainable value,the ultimate goal of enterprises is to create enterprise value sustainably.The sustainable value of enterprises contains economic value,social value and environmental value.Therefore,at present,under the increasingly serious environmental problems,environmental management becomes a strategy that enterprises must to implement.However,the traditional management accounting,which the strategic decision-making rely on,without considering the environment information related to enterprise,so that it cannot serve the environmental management of enterprise effectively.EMA,a new development of traditional managerial accounting that commendably combines management accounting with environmental management,is able to make up the deficiencies of traditional management accounting.At this stage,due to the lack of understanding about EMA and the chaos of the system of which,the application of EMA in the enterprises of our country was still failed to implement.Based on such a background,this thesis has the sustainable value as goal-oriented and combines value chain analysis,finally construct an operation system of sustainable value-oriented EMA.This thesis consists of six parts.The first part mainly introduces the background and significance of this study in detail.The second part expounded the concept of sustainable value and EMA,and reviews the domestic and foreign research literature.The third part introduces the main theory of this paper,which include sustainable development theory,environmental management theory and strategic management accounting theory.The fourth part of this thesis is the key part that combines the value chain analysis to build an operation system of sustainable value-oriented EMA.The operation system mainly includes:environmental impact analysis,environmental cost analysis,environmental cost control,environmental performance evaluation and EMA report and disclosure.The fifth part is the application of EMA,this part analysis the difficulties and the countermeasures from macro level and micro level respectively,what's more,this thesis has Fujian S Group as a case to analysis about its application on EMA.The sixth part is a summary of the full text.