Construction Of Environmental Accounting System From The Perspective Of Environmental Management

Since the reform and opening up,China's economy has been rapid development,science and technology change rapidly,but the environmental pollution problem has cropped up,people's growing awareness of environmental protection,environmental problem has become a hot topic.In this background,environmental accounting came into being.The main contents of environmental accounting system in China include the objectives,assumptions,recognition and measurement of environmental accounting,and several aspects of information disclosure.At present,the research on environmental accounting system in our country is still in the initial stage,all aspects need to improve,in the face of increasingly serious environmental problems,the urgent need to deepen the study of environmental accounting,provide some protection for the contemporary people's living environment,one sows and another reaps,provide a better environment for future generations of breeding.The system of environmental accounting system is complicated,mainly including macro environmental accounting,micro environmental accounting,environmental management accounting and environmental auditing.the article focuses on the analysis and discussion of enterprise environmental accounting system,is the microscopic environmental accounting system.Before this,a lot of scholars studied the environmental accounting system in China,including the content and the form of expression,but with little effect,no unified and clear opinion.After referring to a lot of relevant literature,this paper analyzes the existing problems of environmental accounting system in China,and puts forward some countermeasures to improve the environmental accounting system in China.This paper is divided into five parts,the first part is the introduction,introduces the background and significance of this research topic,and expounds the research status at home and abroad,and puts forward the method and content of this research;The second part is the related theory,analyzes the theory of sustainable development and environmental economics,for the theoretical basis of this topic;The third part analyzes the existing problems of environmental accounting system in China.The fourth part puts forward the countermeasures of improving China's environmental accounting system,including the basic framework design,the confirmation of environmental accounting elements,account system setting,information disclosure mode,etc.;The fifth part analyzes the specific cases and the deficiencies of the environmental accounting system of the case enterprises give some suggestions;Finally,the process of this study is reviewed,and the deficiencies in the research are summarized.