Research On Environmental Accounting Of F Chemical Enterprise

With the development of the world economy,the environment has suffered serious damage,water pollution,air pollution threats to human survival and development.Compared with the daily life of residents,the impact of enterprise production and operation on the environment is particularly serious,so the key to solve the environmental problem is to coordinate the relationship between enterprise production and operation and environmental protection.Through reasonable accounting and reporting on environmental pollution,prevention and control,and income,environmental accounting comprehensively evaluates the environmental performance of enterprises,and promotes the coordinated development of economic benefits and environmental benefits of enterprises.F enterprise is a chemical enterprise which has a great impact on the environment.The accounting and disclosure of relevant environmental matters of the enterprise is conducive to strengthening the environmental management of the enterprise and the government's supervision of the pollution of the enterprise,so that the enterprise can reduce the damage to the environment.Therefore,this paper studies the accounting of environmental accounting of F chemical enterprise.This paper starts with summarizing and combing the research literature of domestic and foreign scholars in environmental accounting,expounds the relevant theories of environmental accounting and analyzes the relationship between environmental accounting and traditional accounting,then analyzes the current situation of enterprise environmental accounting from three aspects: the setting of environmental accounting personnel,the accounting treatment of environmental matters,and the information disclosure of environmental accounting.On this basis,combined with the actual situation of the enterprise,this paper adopts five elements of environmental assets,environmental liabilities,environmental rights and interests,environmental expenses,and environmental income to account for the environmental matters of F chemical enterprise.The model of supplementary report discloses the environmental accounting information of F chemical enterprise.In order to ensure the continuous development and improvement of environmental accounting in F chemical enterprises,this paper proposes that the government,society and enterprises should take corresponding measures.